Deductible rental expenses do NOT include: Cleaning of common areas. The value of the owner's labor. Repairing, but not replacing a roof. Real estate taxes. Mark for follow up Question 7 of 10. To calculate the tax owed when there are only capital gain distributions on the tax return, you would use Tax tables. Schedule D Tax Worksheot. Tax rate schedule. Qualified Dividends and Capital Gain Tax Worksheet. Mark for follow up Question 8 of 10. What form is used to calculate the penalty if estimated payments were required, but not paid? Form 2210. Form 1040. Form 1040-ES. Form W-4. Mark for follow up Question 9 of 10. Depending on the situation, real estate taxes are reported on which form(s): Only on Schedule A. Orily on Schedule A or C. Only on Schedule A or E. Schedule A, C, or E. Mark for follow up Question 10 of 10