A “dwelling unit” is defined as “a house, apartment, condominium, mobile home, boat, or similar property.” Id. § 280A(f)(1)(A). Petitioners' RV is “similar property” within the statute's residual category. See, e.g. , Haberkorn v. Comm'r, 75 T.C. 259, 260 (1980) (holding that a “mini-motorhome” is a dwelling unit under § 280A(f)(1)(A)).
Joanmcq wrote:Tax book says to put rent of personal property on line 21 and expenses on line 36 unless it’s a business.
This activity doesn't go on Schedule C, because it's not subject to SE tax. And it doesn't go on Schedule E because Schedule E is for real estate. And the expenses don't go on Schedule A because rental expenses are deductible above AGI. See the Code!Reporting nonbusiness income. If you aren't in the business of renting personal property, report your rental income on Schedule 1 (Form 1040), line 21. List the type and amount of the income on the dotted line next to line 21. Reporting nonbusiness expenses. If you rent personal property for profit, include your rental expenses in the total amount you enter on Schedule 1 (Form 1040), line 36. Also, enter the amount and “PPR” on the dotted line next to line 36.
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