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@AnnetteB6 Thank you. I do placed it in market as soon as I got it, that is Dec 2021. But not it was not rented out until Feb 2022. So no income.

 

So, just want to make sure if I understand correctly, the loss in 2021 (maintenance, tax and etc.) will be used to offset rental income in 2022, right?

No income made in NC in 2021, then no tax return need to file, even I have a property listed for rental, right? I know I don't have to pay tax to NC but not sure if I need file a tax return with NC.