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T
TaxStyle
Level 3
March 12, 2022

Depreciation for inactive rental house

  • March 12, 2022
  • 1 reply
  • 10 views

Hi everyone,

my client, a partnership, rents out residential houses. In 2021, one of the houses was rent to family relatives. Due to pandemic, my client decide not to charge rents for her relatives for near future (probably 3-5 years).

In this case, are the depreciation for this particular house still deductible for the partnership?  Also are the maintenance costs for this house still deductible?

Thanks in advance for help

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1 reply

sjrcpa
sjrcpa
Level 15
March 12, 2022

No the depreciation and maintenance expenses are not deductible, but maybe they are a deemed distribution to the  partner whose relatives live there rent free.

How many partners are in the partnership?

How does "my client" fit into the partnership?

The more I know the more I don’t know.
    T
    TaxStyleAuthor
    Level 3
    March 13, 2022

    it is just mother and the son.

    the partnership owns multiple rental houses, just one of the houses is not rent out for income

    sjrcpa
    sjrcpa
    Level 15
    March 13, 2022

    I'd not claim depreciation and treat the other expenses for this house as nondeductible.

    The more I know the more I don’t know.
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