Okoniq Journal
Property tips, taxes & HOA guides
Plain-language guides for homeowners, landlords, and HOA boards — written to help you stay organized and keep more of your money at tax time.
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New to managing property? Start here.
Taxes & Accounting
Deductions, basis, Schedule E, and staying audit-ready.
Renting & Tenants
Leases, rent, screening, and tenant relationships.
Maintenance & Repairs
Upkeep, vendors, and keeping a home in shape.
Mortgage & Money
Financing, refinancing, insurance, and cash flow.
Buying & Selling
Valuation, prepping to sell, and the closing process.
HOA & Community
Boards, reserves, meetings, and living in an HOA.
Latest articles
Property Management Fees Deductible? Yes — Here's How to Track Them
Property management fees — whether monthly percentages or flat lease-up charges — are ordinary rental expenses deductible on Schedule E.
Mid-Month Convention — What It Means for Your Depreciation
The mid-month convention treats every rental property as placed in service on the 15th, regardless of the actual closing date — affecting your first and last year of deductions.
Meals Deduction for Landlords — When Dinner Is Deductible
Most landlord meal costs don't qualify for deduction — the IRS requires a clear business purpose, contemporaneous notes, and compliance with percentage limits that have changed repeatedly.
Legal and Professional Fees Landlords Can Deduct
Legal, accounting, and inspection fees tied to rental operations are generally deductible — but fees to acquire property must be capitalized.
How to Split Land vs Building for Rental Depreciation
You can't depreciate land — the IRS requires you to split purchase price between land and building, and that split affects depreciation for decades.
How to Issue 1099s to Contractors — A Landlord's 4-Step Guide
Landlords who paid contractors $2,000 or more in 2026 must file 1099-NEC forms by Jan 31, 2027 — here's how to pull W-9s, verify TINs, and avoid penalties.
Insurance Premiums — Rental Deduction Rules for Landlords
Most insurance premiums on rental property are deductible on Schedule E — landlord policies, liability coverage, and riders all generally qualify.
Installment Sale of a Rental — Tax Reporting & Recapture
An installment sale spreads a rental's capital gain over the years payments are received, but depreciation recapture is all recognized in the year of sale.
Are HOA Fees Tax-Deductible? Rental vs Personal Home Rules
HOA fees on rental properties are generally deductible; on your personal residence they usually aren't — here's when each applies and how to document them.
Form 8825 — Partnership Rentals Explained for Landlords
When your rental property sits in a partnership or multi-member LLC, Form 8825 replaces Schedule E — the entity reports income and expenses first, then flows net results to each partner's K-1.
Form 4797 — How to Report the Sale of a Rental Property
Form 4797 reports the sale of rental property and calculates depreciation recapture — miss a piece of your cost basis and you'll overpay.
Form 4562 Depreciation Explained — What Landlords Need to Know
Form 4562 is where you report depreciation, Section 179 elections, and bonus depreciation for rental property and business assets — here's what goes on each line.
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