Rental income tax for non-resident?

[newuser14]

Hi, I am emigrating for a temporary (3 year) stint in the US with my employer.

To give some background - i bought the apartment in 2006 with an ex-boyfriend who currently does not reside in Ireland and does not contribute to the mortgage. I had planned on renting the apartment, registering with PRTB, cancelling TRS etc however, the co-borrower has now contacted me to state he would be willing to move in and pay the mortgage while I am gone.

I will be considered a tax resident in Ireland in 2014 on the basis that I am not leaving the country until March (I meet the 280 day presence test) but I will be considered a non-resident in 2015.

I am just wondering where this leaves me when I file my tax return in 2015? Do i need to file a rental income tax return in this scenario? What documents will I need to provide as part of my 2014 tax retrun from the US?

Apologies if these are basic questions, I've never needed to file a tax return before now.

 

[Bronte]

But you're not renting if the other owners moves in?

As an aside, any chance of you and he getting out of the apartment that ties you both together, that's what you should be thinking of.

 

[murphaph]

Indeed. You've been paying a mortgage in full for a property you only half own. This is a crazy situation really. Sure, you've had the exclusive use of the place but your ex still owns half and it's you that's slowly buying him half a property. Even if you're in negative equity, that won't last forever (probably) and your ex or his heirs may well come knocking on the door looking for their half some day. This should be addressed.