IRS Publication 527 Residential Rental Property (Including Rental of Vacation Homes) provides information for renting out a house or vacation home. Chapter 2 provides information regarding depreciation of rental property. There is a chart in this chapter which provides information regarding the recovery periods for property used in rental activities.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.