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租金收入的损失 PDF 打印 E-mail

 

租金收入的损失(参考IRSPub.527, p13Pub.925, p4-5)

除非是real estate professionals,否则一般租金收入是被动收入,若产生损失原则上也只可以抵扣被动性所得。但若是不动产出租产生的损失,可能适用「有积极参与的不动产租金收入的例外」,一年最多可将2.5万元的特别损失抵扣额(special allowance)用于扣抵非被动性所得(non passive income),条件如下:

1. 该个人至少要有该出租不动产获利的10%以上(包括配偶的部分)

2. 积极参与(ACTIVE PARTICIPATION),如负责主要管理决定,包括同意新房客、决定租约内容、安排他人进行维修等。

但如果该报税人的MAGI高于USD10万元,2.5万的特别损失抵扣额会开始以50%的比例递减,故MAGI若达15万就会全数抵减完。若夫妻分开申报,全年度居住在一起,就完全不可以享有2.5万的租金损失抵扣。若夫妻分开申报全年又无任何一天住在一起,则各自可享有1.25万的额度,但若MAGI大于5万元一样会开始以50%比例递减,MAGI7.5万时就会全数抵减完。

例子1:一对夫妻2012年的MAGIUSD9万元,有租金损失2.1万元,则全部2.1万租金损失都可用于扣抵非被动性收入;若有租金损失2.8万元,则2012年可抵的租金损失为2.5万元,剩余的0.3万元可递延到未来年度直到抵完为止。

例子1(Pub.925, p4)Kate, a single taxpayer, has $70,000 in wages, $15,000 income from a limited partnership, a $26,000 loss from rental real estate activities in which she actively participated, and is not subject to the modified adjusted gross income phaseout rule. She can use $15,000 of her $26,000 loss to offset her $15,000 passive income from the partnership. She actively participated in her rental real estate activities, so she can use the remaining $11,000 rental real estate loss to offset $11,000 of her nonpassive income (wages).

报税人所得如下:

1. 工资USD70,000

2. LP的被动所得USD15,000

3. 有积极参与的租金收入损失USD26,000

所以租金损失是先抵扣同样是被动所得的15,000,剩余的11,000则可全数扣抵部分工资所得。

例子2(Pub.925, p5)During 2012, John was unmarried and was not a real estate professional. For 2012, he had $120,000 in salary and a $31,000 loss from his rental real estate activities in which he actively participated. His modified adjusted gross income is $120,000. When he files his 2012 return, he can deduct only $15,000 of his passive activity loss. He must carry over the remaining $16,000 passive activity loss to 2013.

报税人因MAGI12万元,超过2.5special allowance的抵减门坎2万元,故可适用的special allowance会减少为:25,000-(120,000-100,000)*0.515,000元。

故今年度的总租金收入损失USD31,000中有15,000用于抵扣今年的其他非被动性所得,剩余的16,000则可全部carryover到未来年度使用,直到抵完为止。

最后更新于: 2015-09-18 10:19
 

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