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Returning Member
posted Feb 16, 2022 9:38:19 AM

Family Rental Property

So my mother-in-law is on the deed of a second home that my wife and I are also on, but my wife and I are the only ones on the mortgage. She lives in the house but pays all the expenses. The kicker is that she has two renters that live there with her that pay rent. Is it considered a rental property? Second Home? We charge fair market value for the two renters, but mom pays under FMV.

 

If it is a rental property, do I only take the rent from the two renters paying FMV? do I include all of the rent received?

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3 Replies
Expert Alumni
Feb 16, 2022 9:53:08 AM

You have a partial not-for-profit rental and a partial full rental. You will have to prorate for expenses. You can't take more expenses than the income your mother pays you for her portion.

 

  • the rent you receive from your mother is other income
  • the rent you receive from the real tenants is entered on Schedule E  in the rental section.

 

Yes, you have to claim all the income and for expenses, you will have to treat them as two different properties. The portion your mother lives in is considered your second home. You would prorate your mortgage interest PMI and property taxes:

 

  • your personal home and your mother's percentage of the second home are entered on Schedule A
  • the true rental portion is entered on Schedule E.

The percentage of expenses you have for the true rental are deductible in full. You will have to indicate that you "rent out part of your house" when entering the information in Schedule E.

 

 

 

Returning Member
Feb 16, 2022 10:25:18 AM

That answered help me alot thank you. 

Just one more question, when Turbo Tax asks for days used for "Personal Use" and days "Rented at a FMV", am i allowed to say it was rented for the full year? or do I need to split the days between the not-for-profit portion and the full rental portion? (i.e. 122 days for personal use and 243 days for full rental use)

Expert Alumni
Feb 16, 2022 3:06:58 PM

Yes, you do need to allocate the personal use and full rental days in the manner you just illustrated.