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Level 3
posted Apr 2, 2025 3:51:50 PM

2021 Schedule E Worksheet for a Vacation Home

I'm using TT to amend a 2021 Return that was not originally done in TT. The home was rented 60% of the year, with personal use of 40%. 

 

In the past, I have used the Sch E Worksheet to manually enter the percentage of expenses allocated to the rental.  But now, TT seems to totally disallow deductions for categories like repairs and supplies. And I can not allocate a  % of "Other Expenses" where I typically enter HOA Fees.

 

I'm wondering if this is an intentional limitation? Thanks for your help!

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1 Replies
Expert Alumni
Apr 2, 2025 4:48:11 PM

For a vacation home, your deductions are limited to "operating expenses".

 

For a vacation home, the tax treatment of the rental expenses depends on whether you are considered to be using the dwelling unit as a home.

You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of:

  • 14 days, or
  • 10% of the total days it is rented to others at a fair rental price.

Renting a dwelling unit that is considered a home isn’t a passive activity. Instead, if your rental expenses are more than your rental income, some or all of the excess expenses can’t be used to offset income from other sources. The excess expenses that can’t be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Any expenses carried forward to the next year will be subject to any limits that apply for that year.

 

See Reporting Income and Deductions.