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Ghosts on the ledger
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Future of professionals report 2025
The Thomson Reuters Future of Professionals Report 2025 reveals how AI continues to shape professional work — and what it takes to get ahead. This year’s report shows that increased efficiency, productivity, and cost savings top the list of benefits professionals attribute to AI, making it indispensable for organizations facing rapid change.
Vacation home adjustment calculation
If a vacation home adjustment is calculating on Schedule E, Line 21, review the
Vacation Home Worksheet
found in Forms view under the E folder on the Vacation Home Worksheet
tab. This worksheet outlines the calculation. You can find it in Publication 527, Residential Rental Property (Including Rental of Vacation Homes).tip
Begin at the bottom of the worksheet and work your way back up to the top to determine how the adjustment was calculated.
Internal use only
The reason for the adjustment is to exclude excess expenses over income items so the taxpayer can't take a loss on something that was used personally.