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Salaried employees owning a rental side venture can earn additional income, yet they encounter additional tax duties. Here’s what you should know to stay compliant, limit liability, and fully utilize deductions.

INTRODUCTION

If you receive a steady salary and own a rental property, the IRS considers the rental income passive. Although you’re not a full‑time landlord, 節税対策 無料相談 the same rules that apply to all rental property owners apply to you. Understanding these rules early can help you avoid surprises when you file your return.

TAXABLE INCOME FROM RENTALS

1. Total Rental Income – Sum all rent payments received during the year. Add any security deposits that are refunded to tenants.
   
   
2. Extra Income – Charges for parking, laundry, or other services are taxable.
   
   
3. Reporting – Rental income and expenses are reported on Schedule E (Supplemental Income and Loss). The form is attached to your Form 1040.
   
   

DEDUCTIBLE EXPENSES

You can deduct ordinary and necessary expenses from your gross rental income. Commonly deductible items include:

• Mortgage interest and property taxes
  
• Rental property insurance premiums
  
• Repairs but not improvements
  
• Utilities paid by you for tenants
  
• Professional services—accounting, legal, property management
  
• Depreciation of the building, excluding the land
  
• Advertising for tenants, moving costs, and office supplies used for rental work
  
  

Depreciation is calculated using the Modified Accelerated Cost Recovery System (MACRS). For residential property, the recovery period is 27.5 years. You can use the IRS depreciation tables or a spreadsheet to keep track.

Depreciation uses the Modified Accelerated Cost Recovery System (MACRS). For residential property, the recovery period is 27.5 years. You can use IRS depreciation tables or a spreadsheet to monitor it.

SPECIAL RULES FOR SALARIED WORKERS

Since you have payroll tax withholding, the IRS won’t double‑tax your rental income. Still, you must pay self‑employment tax if your rental activity qualifies as a trade or business. In most cases, residential rentals are treated as passive, so the 15.3% self‑employment tax does not apply. If you actively manage the rental—frequent repairs, showing the property, or offering major services—the IRS may treat it as a business, triggering self‑employment tax.

CONSOLIDATED DEDUCTIONS

Should your rental loss be less than $25,000 and you file jointly, you could offset up to $25,000 of ordinary income if you satisfy the "active participation" test. If your AGI goes over $100,000, the deduction starts to phase out. Salaried employees should monitor their AGI closely to determine if they qualify for this benefit.

STATE AND LOCAL TAXES

Many states tax rental income like the federal government does, but some add extra requirements:

• California: Requires filing a real property tax return (Form 593) if you own a rental property in California
  
• New York: Requires a separate filing for rental income and may impose additional local taxes in some jurisdictions
  
  

Check your state tax authority for specific filing deadlines and forms.

RECORD KEEPING BEST PRACTICES

• Use a separate bank account for rental income and expenses
  
• Store receipts, invoices, and bank statements electronically
  
• Track mileage when driving to the property for repairs or tenant meetings
  
• Keep a calendar of major repairs and improvements to facilitate depreciation calculations
  
  

FILING TIPS

1. E‑file – Filing electronically is common and speeds processing while reducing errors.
   
   
2. Schedule E – Ensure your income and expenses are balanced.
   
   
3. Tax Software – Most tax software includes a "Rental Property" module for automated depreciation and expense tracking.
   
   
4. Professional Advice – For significant rental income or uncertainty about passive loss limits, consult a CPA who specializes in real estate taxes.
   
   

COMMON PITFALLS

• Mixing Personal and Rental Expenses – Personal utilities or mortgage payments must be split if they serve both personal and rental purposes.
  
  
• Improvement vs. Repair – Adding a new bathroom is an improvement and should be depreciated, not deducted in the year of purchase.
  
  
• Unreported Security Deposits – Retaining a security deposit that isn’t returned is treated as income.
  
  
• Failure to File Schedule E – Missing this form can trigger penalties and additional scrutiny from the IRS.
  
  

CONCLUSION

Side rentals can be a valuable supplement to a salaried worker’s income, but they come with tax responsibilities that differ from your regular paycheck. By accurately reporting rental income, taking advantage of legitimate deductions, and staying organized, you can keep your tax liability low and avoid costly mistakes. Maintain tidy records, watch passive loss limits, and, if uncertain, seek professional advice to keep your side rental profitable and compliant.