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Direct Rental Expenses

You are allowed to deduct 100% of your direct rental expenses. These are expenses that apply only to renting, such as fees or commissions you pay to the rental agency, advertising, credit checks, insurance for the rental, cleaning costs, repairs solely for the rental portion of your home, and depreciation (limited to the rental portion of the home).

General Expenses

You may also deduct a portion of your general expenses to own and operate your entire home, such as mortgage interest and real estate taxes, utilities, insurance for your entire home, cleaning expenses for the entire home, repairs for the entire home, Internet connection fees, gardening, and other home maintenance expenses. You must allocate your deduction for such general expenses based on the amount of time the property served as a rental, compared to the total time it was used during the year.

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