Daniel Rowe, CPA, has published  an article on the Self- Rental Rule in the January/February 2012 edition of Commercial Investment Real Estate. (CIRE) Below is an excerpt, click link for full article.

“The only thing worse than incurring a loss on investment property is incurring a loss that cannot be deducted for tax purposes. Self-rental property may cause this tax result for some property owners if rental arrangements are not strategically prepared. The following overview of the self-rental rule, including an explanation of passive activities in the context of rental real estate, may shed light for property owners who want to avoid such tax consequences.”

To download and read the article, click here.