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Client and Mortgage Company agreed to a transfer of deed in Lieu of Foreclosure.  This was a rental property for the client.   There was no activity during 2016 and it was foreclosed on during the year.  How do you account for this on the 1040?  There are prior year unallowed losses amounting to $3,933  on the 8582.  A portion of those losses, $962, are flowing to the Schedule E.  That is the only activity on the E, along with Depreciation Expense that is disallowed.  Should the E be filed with only a portion of the unallowed loss from the 8582?  Not sure how to handle this one.  

 

Posted

I had one similar to this several years ago. See the examples in Pub 4681, it's my go to resource for stuff like this.

It has lots of examples and is fairly well written.

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