The tax treatment of the rental expenses differ, but the does NOT mean the DIVIDING of expenses differ.
If the expenses are greater than the income, you have a loss. The tax treatment of those losses (expenses) differ if it is considered a Residence or not. If the property has a loss and is considered a Residence, the losses (unused expenses) are carried forward. If it does not qualify as a Residence, the losses are allowable in the current year.
