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# Landlord Tax Deductions Checklist: 25 Expenses Small Landlords Often Miss
- URL: https://landlordsheet.com/landlord-tax-deductions-checklist/
- Published: 2026-10-15T14:00:00.000Z
- Updated: 2026-10-16T13:53:20.000Z
- Description: A line-by-line checklist of commonly overlooked rental expenses, the records that back them up, and the questions to bring to your tax preparer.
- Author: Jon
- Tags: Taxes, Bookkeeping, Checklists

Most small landlords don't overpay taxes because they claim too little on purpose. They overpay because small expenses never make it into the books. A $15 key copy here, a mileage trip there, a screening fee you paid but forgot.

Use this checklist once a quarter, or at least before you meet your tax preparer, to catch what's missing. It's organized roughly by the **Schedule E (Form 1040)** expense lines so you can drop totals straight into your categories.

> **Not tax advice.** This is general education drawn from the IRS's Schedule E instructions and **Publication 527, Residential Rental Property**. Whether a specific expense is deductible, and when, depends on your facts. Confirm with a qualified tax professional and the current year's IRS guidance.

## Before the checklist: three ground rules

1. **Ordinary and necessary.** Rental expenses generally need to be ordinary and necessary for managing, conserving, or maintaining the rental property.
2. **Rental, not personal.** Personal expenses aren't deductible. Mixed-use items need to be split.
3. **Repairs vs. improvements.** Repairs are generally deducted in the year paid. Improvements are generally capitalized and depreciated. Track both. Let your preparer apply the rules and safe harbors.

## The checklist

### Advertising (line 5)

- ☐ Online listing fees and paid ads
- ☐ "For Rent" signs
- ☐ Listing photography

### Auto and travel (line 6)

- ☐ **Mileage** to the property for repairs, showings, inspections, and supply runs, with a log of date, destination, purpose, and miles
- ☐ Parking and tolls on rental trips
- ☐ Overnight travel to a distant rental. Special rules apply, so ask your preparer.

### Cleaning and maintenance (line 7)

- ☐ Turnover cleaning
- ☐ Lawn care, snow removal, gutter cleaning
- ☐ Pest control
- ☐ HVAC servicing

### Commissions (line 8)

- ☐ Leasing commissions or tenant-placement fees

### Insurance (line 9)

- ☐ Landlord/dwelling policy
- ☐ Liability or umbrella coverage allocable to the rental
- ☐ Flood insurance
- ☐ Only the current-year portion of a prepaid multi-year policy

### Legal and professional fees (line 10)

- ☐ Tax preparation fees for the rental portion of your return
- ☐ Attorney fees for lease drafting or evictions
- ☐ Bookkeeping help
- ☐ Note: legal fees tied to *buying* the property are usually added to basis instead.

### Management fees (line 11)

- ☐ Property management fees
- ☐ Leasing or renewal fees paid to the manager

### Mortgage and other interest (lines 12–13)

- ☐ **Interest only** (not principal), per Form 1098
- ☐ Interest on a HELOC or other loan used for the rental. Tracing rules apply, so ask your preparer.
- ☐ Interest on a credit card used only for rental expenses

### Repairs (line 14)

- ☐ Plumbing and electrical fixes
- ☐ Appliance repairs
- ☐ Drywall patching, painting between tenants
- ☐ Replacing broken components (a window pane, a faucet)

### Supplies (line 15)

- ☐ Light bulbs, filters, batteries, smoke/CO detectors
- ☐ Cleaning supplies
- ☐ Locks, keys, small hardware

### Taxes (line 16)

- ☐ Property taxes on the rental
- ☐ Check with your preparer about other taxes or licenses specific to rental operations

### Utilities (line 17)

- ☐ Water, sewer, and trash you pay
- ☐ Common-area electric or gas
- ☐ Utilities during vacancy

### Depreciation (line 18)

- ☐ **The building** (generally 27.5 years for residential rental property; land isn't depreciable). See **Publication 527** and **Publication 946**.
- ☐ **Capital improvements** (new roof, HVAC, major remodels)
- ☐ **Appliances and furniture** you provide (shorter recovery periods)
- ☐ Make sure your preparer has your closing statement and a list of improvements with dates and costs

### Other (line 19)

- ☐ HOA dues
- ☐ **Tenant screening and background-check fees you pay**
- ☐ Bank fees on the rental account
- ☐ Rental software, apps, and templates (yes, including spreadsheets you buy for the rental)
- ☐ Postage and certified mail for notices
- ☐ Rental-related education. Treatment varies, so ask your preparer.
- ☐ Home office used for the rental business. Strict requirements apply, so ask your preparer.

## Gray areas to bring to your preparer

These come up a lot with small landlords and are worth a specific question:

- **Repair vs. improvement**, and whether the **de minimis safe harbor**, **routine maintenance safe harbor**, or **safe harbor for small taxpayers** applies to anything you spent this year
- **Passive activity loss limits.** If your rental shows a loss, how much can you use this year? (See Publication 527 and **Publication 925**.)
- **Qualified business income (QBI) deduction.** Whether your rental activity qualifies, including the IRS's rental real estate safe harbor
- **Personal use days** if you or family stayed at the property
- **Security deposits** you kept this year (generally income when kept, per Publication 527). See [security deposit basics](https://landlordsheet.com/security-deposit-basics-for-landlords/).
- **Start-up costs** if the property was placed in service this year
- **Form 1099 filing obligations** if you paid contractors

## Records to keep

For every deduction, you want proof: receipts or invoices, bank or card statements, mileage logs, and a note on what the expense was for and which property it belongs to. The IRS's recordkeeping guidance (**Publication 583**) and the "How long should I keep records?" page on IRS.gov explain retention periods. Keep property purchase and improvement records until the limitation period expires for the year you sell.

## Make next year easier

The fix for missed deductions is simple: categorize every expense when it happens, not at year-end. Our [rental property expense tracking spreadsheet guide](https://landlordsheet.com/rental-property-expense-tracking-spreadsheet/) shows the setup, and [Schedule E categories explained](https://landlordsheet.com/schedule-e-categories-for-landlords/) covers each line in detail.

If you'd like it pre-built, the [**Multi-Property Rental Bookkeeping Workbook**](https://payhip.com/b/IJ4pL?ref=landlordsheet.com) in [the Toolkit](https://landlordsheet.com/toolkit/) has Schedule E categories, a summary tab laid out like the form, and a mortgage tracker that splits interest from principal. Or start with the [free single-property tracker](https://payhip.com/b/DORST?ref=landlordsheet.com) when you [subscribe](#/portal/signup). New here? [Start Here](https://landlordsheet.com/start-here/).

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*This article is for general educational purposes and is not tax advice. Deductibility depends on your circumstances and current law. Consult a qualified tax professional. — Jon, Everyone's Landlord*

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