Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Schedules K-1 and Rental Income Workout

Skills Workout

Certification Warm Up: Question 5 of 6

Which of the following taxpayers cannot deduct any of their rental expenses?

Wallace, who offered a room for rent in his home all year, but had only one renter who stayed just three weeks.
Kurt, who rented his condo 12 days, then allowed his sister to live there rent-free the rest of the year while he worked in Canada.
Sonya, who rented a room of her house all year and lived there herself all but two months.
Patty, who rented out her apartment during the spring and fall semesters last year. When the tenants moved out for the summer and winter breaks, she stayed there herself.