Rent Income Loss Related To Covid

[leebosay1]

We had a tenant that refused to pay rent from 2020 until the end of 2022. The tenant also refused to apply for rent aid (both the landlord and the tenant must apply). We could not file for eviction due to the moratorium.

So, we lost all rental income on this property for three years. Is there any deduction for this?

[DawnC]

No.  Uncollected rent is not deductible.  You cannot deduct what you never received.  

[DoninGA]

Unfortunately, no.  Loss of rent is not a deduction or an expense you can enter on Schedule E for your rental property.

[leebosay1]

Thanks.

[leebosay1]

Thank you.