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For 2025, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck increased to 70 cents a mile.\u003Cbr>Bonus depreciation. The 100% special depreciation allowance is restored for qualified property acquired and placed into service after January 19, 2025. However, property put into service between January 1, 2025, and January 19, 2025, or acquired before January 20, 2025, and put into service later will remain subject to the phase-down rules under prior law. For more information, see Form 4562, Depreciation and Amortization and its instructions.\u003Cbr>Increased section 179 deduction dollar limits. For tax years beginning in 2025, the maximum section 179 expense deduction is $2,500,000 . This limit is reduced by the amount by which the cost of section 179 property placed in service during the year exceeds $4,000,000 .\u003Cbr>Business interest expense limitation. The business interest expense in your rental real estate activity may be limited. For tax years beginning in 2025, the calculation of adjusted taxable income includes a requirement to add back to taxable income the deductions for depreciation, amortization, and depletion to arrive at the amount that is used to determine if your interest expense is limited. For more information, see Form 8990, Limitation on Business Interest Expense Under Section 163(j), and its instructions.\u003Cbr>No tax on car loan interest. If you are self-employed and use your vehicle for personal and business use, you may be eligible to take a deduction for the interest for the personal use on Schedule 1-A (Form 1040) . You can only deduct the part of the interest expense that represents the business use of your vehicle on Schedule E (Form 1040) . See the Instructions for Schedule 1-A (Form 1040) for more information.\u003Cbr>State and local tax (SALT) deduction limit increased.\u003Cbr>The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately) . The overall limit is reduced if your modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately) . See Worksheet 5-1 , later. |\n\nReminders  \nNet Investment Income Tax (NIIT). You may be subject to the NIIT. NIIT is a 3.8% tax on the lesser of net  \nPublication 527 (2025) Catalog Number 15052W  \nJan 8, 2026 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \ninvestment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Net investment income may include rental income and other income from passive activities. Use Form 8960 to figure this tax. For more information on NIIT, [go to](go to IRS.gov/NIIT)[ ](go to IRS.gov/NIIT)[IRS.gov/NIIT](go to IRS.gov/NIIT).  \nForm 7205, Energy Efficient Commercial Buildings Deduction. This form and its separate instructions are used to claim the section 179D deduction for qualifying energy efficient commercial building expense(s) .  \nExcess business loss limitation. If you report a loss online 26, 32, 37, or 39 of your Schedule E (Form 1040), you may be subject to a business loss limitation. ","cbCaifOE1pY6jjwO","https://ap.wps.com/l/cbCaifOE1pY6jjwO","pdf",1515629,37,"English","# Introduction\n## Chapter 1: Rental-for-profit activity\n## Chapter 2: Depreciation for rental real estate\n## Chapter 3: Reporting rental income and deductions\n## Chapter 4: Special rental situations\n# What’s New (2025)\n## Standard mileage rate\n## Bonus depreciation\n## Increased section 179 limits\n## Business interest expense limitation\n## SALT deduction limit increase\n# Reminders\n## Net Investment Income Tax (NIIT)\n## Form 7205: Energy Efficient Commercial Buildings Deduction\n## Excess business loss limitation\n## Photographs of missing children","[{\"question\":\"What types of residential rental activities are covered in Publication 527?\",\"answer\":\"It covers owning a second home rented out consistently and owning a vacation home rented when not in personal use. These are the common residential rental activities discussed in the publication.\"},{\"question\":\"How are rental income reporting and deductible expenses generally handled?\",\"answer\":\"In most cases, rental income must be reported on the tax return, but the allowable deductible expenses and the way the rental activity is reported can differ by situation.\"},{\"question\":\"What 2025 updates are highlighted in the publication’s “What’s New” section?\",\"answer\":\"The publication highlights a higher 2025 standard mileage rate, restored 100% bonus depreciation for qualified property placed in service after January 19, 2025, increased section 179 deduction limits, and a 2025 business interest expense limitation calculation. It also notes an increased SALT deduction limit.\"}]","Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - For use in preparing 2025 Returns | PDF",1790818652,93]