Principal Residence

1
Chapter 8

• Principal Residence
• Interest
• Property Taxes
• Casualty Losses
• Capital Gain
• Rental Income and Expenses
• Home Office Deductions

2

• Part-time Rentals
• Category 1 (Less than 15 days)
• Category 2 (Part Rental, Part Personal Use)
• Category 3 (Personal Use less than 15 days)
• Time-Sharing
• Condominiums