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What Deductions Are Used for Subsidy Housing?

    Subsidized-Housing Tax Credit

    • The federal government offers a tax credit for landlords who provide affordable or subsidized housing to low-income renters. This incentive gives you a dollar-per-dollar credit. For every dollar you invest, you can receive a matching dollar tax credit. You can receive the credit over a 10-year period, according to the U.S. Department of Housing and Urban Development. To qualify for a subsidized-housing tax credit, you must offer reduced rental rates on a percentage of your rental units and continue the subsidized program for at least 30 years, according to HUD.

    Insurance

    • As a landlord, you must carry insurance on your rental property. This insurance can include general liability insurance, flood, fire and theft. You can deduct the cost of paying the premiums for any related insurance on your taxes. You cannot deduct the cost of paying personal insurance premiums, such as your own homeowner's insurance.

    Repairs

    • If you make repairs to your rental property, you can deduct the cost on your taxes. To qualify for a deduction, you must make necessary repairs, such as correcting a plumbing issue. You must claim the deduction for the year you make the repair. If you hire someone to make the repair rather than do the work yourself, you can deduct the cost of the employee or contractor's wages on your taxes.

    Warnings

    • Some landlords may not qualify for every available deduction. Qualifications for deductions vary, and running a subsidized-housing business will alter your tax obligations. You must contact a qualified tax adviser to determine what deductions you qualify for based on you individual circumstances. Filing for the wrong deductions, or the wrong deduction amounts, could cause you to overpay or underpay your taxes.

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