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  • 2025 Publication 523 - Internal Revenue Service
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  • Publication 530 (2025), Tax Information for Homeowners
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  • The Capital Gains Tax Exclusion for Real Estate - Nolo
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  • Topic no. 415, Renting residential and vacation property
    For more information on offering residential property for rent, refer to Publication 527, Residential Rental Property (Including Rental of Vacation Homes) For more information on residential rental property income and expenses, refer to Topic no 414 and Is my residential rental income taxable and or are my expenses deductible?





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