About this Form

These worksheets can help you to calculate amounts for your income tax return for residential properties that the residential property deduction rules apply to (also known as the ring-fencing rules). Use the worksheet that best suits your situation each year. These worksheets are optional and are for your records only.

When to use this form

Worksheet A will be the best worksheet to use for most residential property owners. Use Worksheet A if this year:

• you have not sold any residential property the ring-fencing rules applied to; and
• you did not earn net income from any residential property that’s outside the ring-fencing rules because it’s on revenue account.

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