Unpaid rent
$0
Can Landlords Write Off Unpaid Rent?
Short answer: No: cash-basis landlords never reported unpaid rent as income, so it isn't a deductible loss.
Keeping the tenant's security deposit to cover it makes that deposit income.
Records to keep: Keep leases, receipts, a log of repairs vs improvements, mileage to the property, and closing statements.
BW-B23-00630
high risk
Unpaid rent
$0
Real Estate / Landlords / Property Managers / Agents
Rent & Facilities
Rental Property Write-Offs
No: cash-basis landlords never reported unpaid rent as income, so it isn't a deductible loss.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
No: cash-basis landlords never reported unpaid rent as income, so it isn't a deductible loss. Keeping the tenant's security deposit to cover it makes that deposit income.
Category
- Rental Property Write-Offs
rental property
search demand 2026 b23
rental income
losses vacancy