Guides for small landlords
Plain-English answers to the questions that come up every tax season.
Which Schedule E line? A landlord's expense cheat sheet (2026)
Plain-English cheat sheet for small landlords: which rental expenses go on which Schedule E line (5–19), what is not deductible, and common mistakes.
Rental property depreciation, explained with a worked example
How small landlords calculate rental property depreciation: basis, land value, the 27.5-year rule, the mid-month convention table and a full worked example.
Repair or improvement? How landlords decide what to deduct now
How landlords decide whether to deduct a cost now as a repair or depreciate it as an improvement: the BAR test, the $2,500 de minimis safe harbor and the small taxpayer safe harbor.
How to track rental income and expenses in Google Sheets
Build a rental property ledger in Google Sheets: the tabs you need, the columns, the SUMIFS formulas that total Schedule E lines per property, and a monthly routine that takes 15 minutes.
Landlord mileage deduction 2026: 72.5¢, then 76¢ from July 1
The 2026 IRS business mileage rate changed mid-year: 72.5 cents through June 30 and 76 cents from July 1. How landlords log rental trips and claim them on Schedule E.
Are security deposits taxable income for landlords?
When a rental security deposit becomes taxable income, how 'last month's rent' is treated, and how to record deposits so they stay off Schedule E until they should be on it.
Rental property software vs. a spreadsheet: an honest comparison
When landlord software is worth it, when a spreadsheet is the better tool, and what to look for in either. A straightforward comparison for small landlords with 1 to 10 doors.