My wife owns townhouse prior to our marriage in 2016. TH is in Louisiana, we live in Texas. TH rented most of 2017. Am I part owner of TH?

[DianeW · Accepted solution]

Not exactly a part owner unless the deed has been changed to include you.  However if you file your return jointly you would enter the rental and indicate your wife as owner of the property.  On a joint return the income, expenses and depreciation are all accounted for on the joint return, regardless of who owns it.

A Louisiana (LA) return would be required to be filed as a nonresident and the rental activity would be reported on that tax return.  The gross rents would determine the filing requirement because they want to see the expenses if a loss is the net result.

Who must file a Louisiana Tax Return?

1. Louisiana residents, part-year residents of Louisiana, and nonresidents with income from Louisiana sources who are required to file a federal income tax return must file a Louisiana Individual Income Tax Return.