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Foreign rental-property checklist

Build a practical U.S. tax record list for a residential rental property abroad.

Tax year 2025. This working tool is available to use, but this page is not included in search results until its standalone guide passes the content and review gate.

Read the FEIE and foreign tax credits guide

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Foreign rental income and expenses are reported in U.S. dollars. Depreciation, personal use, and foreign taxes each need their own review.

Is the rental property outside the United States?

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