Expenses of co-owned rental

[appelman]

A client owns a half interest in a rental property. He has always undertaken the day-to-day management of the property. Finding this burdensome, he has now hired a manager, without seeking any reimbursement from his partner. Is he entitled to deduct the entire management cost against his half of the Schedule E income?

[taxea]

A client owns a half interest in a rental property. He has always undertaken the day-to-day management of the property. Finding this burdensome, he has now hired a manager, without seeking any reimbursement from his partner. Is he entitled to deduct the entire management cost against his half of the Schedule E income?

He should have discussed this with the partner unless the agreement between them says otherwise. If agreement is inc/exp is 50/50 and he has authority to hire and fire on his own then the expense is split.