关于QBI，如果投资房有盈利（收入减cost后大于0），可以考虑用QBI, 头20%免税，但是要求每年至少有250小时花在投资房上，2018年不需要记录这250小时，2018年后需要记录；并且收入不超过41万5 。QBI从31万5开始phase out，到41万5完全phase out （numbers are for couple，single减半）
1) The activity must be a "trade or business." Unfortunately, there is no specific test of what qualifies as a trade or business. The basic definition established by the courts is that an activity must be carried on with the primary intent of making a profit, as well as with regularity and continuity. (More on this later.)
2) The activity must be US-based. If your business sells products or provides services in the United States, the profits (or losses) from this business are generally US-based. Goods sold abroad and services provided abroad will generally also count as US-based if they are delivered from a US base of operations to a country where the business has no base of operations.
3) The income must not be "wages." For purpose of this test, wages generally includes all payments you receive as an official employee of a business (i.e. wages reported on a W-2). However, there are two special cases. If you're a statutory employee (indicated by the "statutory employee" box on line 13 of your W-2 being checked), then the income from the statutory W-2 is not considered wages for QBI purposes. Also, in some cases payments you receive from a former employer may be treated as wages even if that employer no longer consider you an employee. If this business includes payments received from a company that employed you in the last three years, then those payments might be considered wages by the IRS.
收入是房租；cost包括：维修，地税，贷款利息，HOA，折旧，travel， mileage，meal （50%），广告费用，保险等。如果收入减cost算出来是正的，就是有净收入，按Ordinary Income报税；但是如果算出来是负的，不能从ordinary income里抵 （两种情况例外：1.real estate professional可以deduct所有rental loss, 2.收入比较低可以deduct up to $25000 rental loss），只能carry over到出租房盈利的时候从盈利中抵扣，直到deduct完全部的rental loss；如果卖了房，loss还没有deduct完，可以从卖房的property gain里deduct；如果卖房的property gain 还不够deduct 以前的rental loss，可以从卖房那一年的ordinary income里deduct；如果卖房那一年的ordinary income都扣完了还没有deduct完，可以从下一年的ordinary income继续扣。如果你要抬扛说，到死了还没deduct完，我很遗憾的告诉你，不能延续到你娃让你娃接着deduct
关于QBI，如果投资房有盈利（收入减cost后大于0），可以考虑用QBI, 头20%免税，但是要求每年至少有250小时花在投资房上，2018年不需要记录这250小时，2018年后需要记录；并且收入不超过41万5 。QBI从31万5开始phase out，到41万5完全phase out （numbers are for couple，single减半）
1) The activity must be a "trade or business." Unfortunately, there is no specific test of what qualifies as a trade or business. The basic definition established by the courts is that an activity must be carried on with the primary intent of making a profit, as well as with regularity and continuity. (More on this later.)
2) The activity must be US-based. If your business sells products or provides services in the United States, the profits (or losses) from this business are generally US-based. Goods sold abroad and services provided abroad will generally also count as US-based if they are delivered from a US base of operations to a country where the business has no base of operations.
3) The income must not be "wages." For purpose of this test, wages generally includes all payments you receive as an official employee of a business (i.e. wages reported on a W-2). However, there are two special cases. If you're a statutory employee (indicated by the "statutory employee" box on line 13 of your W-2 being checked), then the income from the statutory W-2 is not considered wages for QBI purposes. Also, in some cases payments you receive from a former employer may be treated as wages even if that employer no longer consider you an employee. If this business includes payments received from a company that employed you in the last three years, then those payments might be considered wages by the IRS.
Repeal of reporting requirements for certain rental property expenses. The requirement described in the 2011 instructions for persons receiving rental income from real estate to report payments for certain rental property expenses on Form 1099-MISC was repealed by Congress. You do not have to report those payments on Form 1099-MISC. Given the language of the 2012 instructions, the likelihood that the IRS would assess a landlord a penalty for failing to file a 1099-MISC now seems slim. However, it may be best practice to advise rental owners who are operating a rental trade or business to issue 1099s.
Repeal of reporting requirements for certain rental property expenses. The requirement described in the 2011 instructions for persons receiving rental income from real estate to report payments for certain rental property expenses on Form 1099-MISC was repealed by Congress. You do not have to report those payments on Form 1099-MISC. Given the language of the 2012 instructions, the likelihood that the IRS would assess a landlord a penalty for failing to file a 1099-MISC now seems slim. However, it may be best practice to advise rental owners who are operating a rental trade or business to issue 1099s. cnepub 发表于 2/25/2019 9:56:34 PM
收入是房租；cost包括：维修，地税，贷款利息，HOA，折旧，travel， mileage，meal （50%），广告费用，保险等。如果收入减cost算出来是正的，就是有净收入，按Ordinary Income报税；但是如果算出来是负的，不能从ordinary income里抵 （两种情况例外：1.real estate professional可以deduct所有rental loss, 2.收入比较低可以deduct up to $25000 rental loss），只能carry over到出租房盈利的时候从盈利中抵扣，直到deduct完全部的rental loss；如果卖了房，loss还没有deduct完，可以从卖房的property gain里deduct；如果卖房的property gain 还不够deduct 以前的rental loss，可以从卖房那一年的ordinary income里deduct；如果卖房那一年的ordinary income都扣完了还没有deduct完，可以从下一年的ordinary income继续扣。如果你要抬扛说，到死了还没deduct完，我很遗憾的告诉你，不能延续到你娃让你娃接着deduct
关于QBI，如果投资房有盈利（收入减cost后大于0），可以考虑用QBI, 头20%免税，但是要求每年至少有250小时花在投资房上，2018年不需要记录这250小时，2018年后需要记录；并且收入不超过41万5 。QBI从31万5开始phase out，到41万5完全phase out （numbers are for couple，single减半）
这个是Turbotax对于什么情况下出租房能用QBI的解释。没有提到过250个小时的啊。
1) The activity must be a "trade or business." Unfortunately, there is no specific test of what qualifies as a trade or business. The basic definition established by the courts is that an activity must be carried on with the primary intent of making a profit, as well as with regularity and continuity. (More on this later.)
2) The activity must be US-based. If your business sells products or provides services in the United States, the profits (or losses) from this business are generally US-based. Goods sold abroad and services provided abroad will generally also count as US-based if they are delivered from a US base of operations to a country where the business has no base of operations.
3) The income must not be "wages." For purpose of this test, wages generally includes all payments you receive as an official employee of a business (i.e. wages reported on a W-2). However, there are two special cases. If you're a statutory employee (indicated by the "statutory employee" box on line 13 of your W-2 being checked), then the income from the statutory W-2 is not considered wages for QBI purposes. Also, in some cases payments you receive from a former employer may be treated as wages even if that employer no longer consider you an employee. If this business includes payments received from a company that employed you in the last three years, then those payments might be considered wages by the IRS.
这个不对吧。需要折旧的只能折旧。expense是最有利的但是很多花费是improvement。要折旧的
Thanks! Paying taxes every year!!!
👍👍👍👍👍 ---发自Huaren 官方 iOS APP
关于QBI，如果投资房有盈利（收入减cost后大于0），可以考虑用QBI, 头20%免税，但是要求每年至少有250小时花在投资房上，2018年不需要记录这250小时，2018年后需要记录；并且收入不超过41万5 。QBI从31万5开始phase out，到41万5完全phase out （numbers are for couple，single减半）
关于投资房折旧，无论你报税时是否报折旧，卖房时IRS都按照你折旧过了来计算你的收益。所以报税一定要报折旧。哪些算Cost，哪些算Improvement, 哪些可以折旧，按几年折旧，请看： https://www.irs.gov/publications/p527 。对于有一些没提到的东西，基本原则是，可以报成cost的，尽量报cost；能早折的不要晚折；因为这样可以早点抵税，把钱留在自己兜里
。 关于折旧，还有一个条款Section 179，可以把本来需要逐年折旧的东西一次性折完。具体请看： https://www.thebalancesmb.com/what-is-a-section-179-deduction-397650
1. 两种情况例外：1）.real estate professional可以deduct所有rental loss, 2）.收入比较低可以deduct up to $25000 rental loss
2. 差别不大，看你什么时候开始盈利。不过还是直接作为expense扣除好，早点盈利就可以早点抵税了
3. 哪一年付的就按哪一年报。
4. 是
https://www.pscpa.com/irs-provides-qbi-deduction-guidance-in-the-nick-of-time/
"For taxable years through 2022, at least 250 hours of services are performed each year for the enterprise, "
谢谢分享!!!! ---发自Huaren 官方 iOS APP
楼主好人 ---发自Huaren 官方 iOS APP
顶一下！！！ ---发自Huaren 官方 iOS APP
同意。补充一点，将来买投资房贷款时都要看过去的报税单，会影响DTI（debt to income ratio），所以也不要过分追求省税。
收入是房租；cost包括：维修，地税，贷款利息，HOA，折旧，travel， mileage，meal （50%），广告费用，保险等。如果收入减cost算出来是正的，就是有净收入，按Ordinary Income报税；但是如果算出来是负的，不能从ordinary income里抵 （两种情况例外：1.real estate professional可以deduct所有rental loss, 2.收入比较低可以deduct up to $25000 rental loss），只能carry over到出租房盈利的时候从盈利中抵扣，直到deduct完全部的rental loss；如果卖了房，loss还没有deduct完，可以从卖房的property gain里deduct；如果卖房的property gain 还不够deduct 以前的rental loss，可以从卖房那一年的ordinary income里deduct；如果卖房那一年的ordinary income都扣完了还没有deduct完，可以从下一年的ordinary income继续扣。如果你要抬扛说，到死了还没deduct完，我很遗憾的告诉你，不能延续到你娃让你娃接着deduct
关于QBI，如果投资房有盈利（收入减cost后大于0），可以考虑用QBI, 头20%免税，但是要求每年至少有250小时花在投资房上，2018年不需要记录这250小时，2018年后需要记录；并且收入不超过41万5 。QBI从31万5开始phase out，到41万5完全phase out （numbers are for couple，single减半）
关于投资房折旧，无论你报税时是否报折旧，卖房时IRS都按照你折旧过了来计算你的收益。所以报税一定要报折旧。哪些算Cost，哪些算Improvement, 哪些可以折旧，按几年折旧，请看： https://www.irs.gov/publications/p527 。对于有一些没提到的东西，基本原则是，可以报成cost的，尽量报cost；能早折的不要晚折；因为这样可以早点抵税，把钱留在自己兜里
。 关于折旧，还有一个条款Section 179，可以把本来需要逐年折旧的东西一次性折完。具体请看： https://www.thebalancesmb.com/what-is-a-section-179-deduction-397650
不可以。必須是有收據的費用。自己幹不能計入費用。
感谢MM逐个问题回复。
有同样疑问，求大牛们解答！
1. 去年折旧用的base算错了，可以今年改成对的么？
2. land value 是看买房那年的property tax 上的值还是租房那年的啊？
不胜感激！
1. 我也想知道schedule e怎么report fix，是1040x吗？
2. 我印象是买入那年，不记得怎么得到的结论了。声明ianal ---发自Huaren 官方 iOS APP
似乎... 小额的话收据就可以，六百以上你得给他发1099misc。不过好像很多人没这么做？ ---发自Huaren 官方 iOS APP
新的规定，可以不发了。
Repeal of reporting requirements for certain rental property expenses. The requirement described in the 2011 instructions for persons receiving rental income from real estate to report payments for certain rental property expenses on Form 1099-MISC was repealed by Congress. You do not have to report those payments on Form 1099-MISC. Given the language of the 2012 instructions, the likelihood that the IRS would assess a landlord a penalty for failing to file a 1099-MISC now seems slim. However, it may be best practice to advise rental owners who are operating a rental trade or business to issue 1099s.
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所以个人小房东可以不开1099了？太好啦！
那就不知道，收据要多正式才行？有的师傅文化程度不高，收据也很草率（感觉不一定好好报税的） ---发自Huaren 官方 iOS APP
2. 几个投资房，是不是算一个整体的收入/支出。还是单个单个算？
1. 可以今年改成对的，并且amend去年的tax return
2. 是自住房改出租吗？那就用出租时的market value乘以一个比例；比例可以用租房那年的property tax statement上的比例
顶👍从来没发过1099
换空调系统可以直接expense吗还是需要capitalized?7000多刀
互抵盈亏账面为0是最好的，盈利的那个房子不用交税，亏损的那个房子不用carry over rental loss。
1. 看HELOC的钱用来干嘛了；如果是用来improve自住房，比如加一个房间，还是可以deduct，如果是作为日常生活花费，就不能deduct
2. 先单个算，再加总
是的，但是concern是据说卖房时会有不利。我不知道irs要求怎么separate depreciation recapture ---发自Huaren 官方 iOS APP
请问amend也是用1040x吗？
这个按比例扩大真的可以吗？比如湾区房价在涨，买时county说二十万房，十万的地，租时county说二十万的房子，二十五万的地。那房子价值岂不是变成三十万了？ ---发自Huaren 官方 iOS APP
我看irs网站上理解，出租房想合并报税，不是default。而且除非你是房地产从业者，选择合并是单向列车，不可逆操作。持有阶段是有利的，我依然没搞清楚卖房时的税务利害：（ ---发自Huaren 官方 iOS APP
多个出租房合起来报税也是要先单个算收支的，depreciation也是每个房子单独算的。合起来算只是把每个房子的净利润（或亏损）加起来而已。每个房子每年的折旧是多少都有记录的，卖掉某个房子后depreciation recapture挺容易算的
是1040x
没看懂你这个例子啥意思，是说county认为只是地增值了，improvement部分一分没涨？当然，你也可以按照出租当年的tax bill来算。但是，你住了几年后，tax statement上的数字可能明显低于market value，如果按tax statement折旧就不合算了。按market value乘以一个tax statement上的比例不会出问题
多个出租房合起来报税也是要先单个算收支的，depreciation也是每个房子单独算的。合起来算只是把每个房子的净利润（或亏损）加起来而已。每个房子每年的折旧是多少都有记录的，卖掉某个房子后depreciation recapture挺容易算的
空调可以折旧，27.5年
不好意思，是我没看懂你说的“是自住房改出租吗？那就用出租时的market value乘以一个比例；比例可以用租房那年的property tax statement上的比例”。我的例子是买入到出租之间，county access的improvement基本没变（我家的bill是这样，一年少不到1%），但是land大幅增加。这种情况improvement怎么算呢？ ---发自Huaren 官方 iOS APP
我又上irs仔细看了一下，个人理解是需要申请grouping activities才可以互抵，不然是separate activities。file的表是469（c）（7）（A）election。能这么file的前提之一是房地产从业者。如果这样就满足不了了：（ ---发自Huaren 官方 iOS APP
自住的折旧费用不能抵税，卖的时候也就没有recapture的需要。租住都有的房子，应该至少有几块税吧：增值税以及自住所致的减免额，折旧recapture的税。两个税率不一样，算法也和两种情况的时间相关 ---发自Huaren 官方 iOS APP
469(C)(7)(A) election是为了让房东把rental loss从 Ordinary Income deduct，并不是几个出租屋合起来互抵
谢谢分享，mark
出租房报税才可以报depreciation，自住房不可以。
出租几年再自住的话，出租的时候报depreciation，自住的时候不报
出租房depreciation是要从第一年就开始报吗？还是可以选择哪年开始报？比如我第一年装修很贵，完全可以 抵扣盈利。可否从第二年开始报？
从第一年开始报，不报就lose一年。报了有loss没关系，Carry over 到下一年从利润里扣除
这个election不是grouping activities才可以互抵吗？谢谢你的耐心，菜鸟房东在一点点的学习😓 ---发自Huaren 官方 iOS APP
谢谢你。
不好意思，我没说清楚
你知道的，Rental Loss 通常是不能从Ordinary Income里deduct的。但是有两个例外，其中之一是职业房地产从业者，但是有个条件是他们一年至少有750小时的时间花在这些出租房上。这些人在报税的时候就需要考虑把几个出租房作为一个整体合起来报，来满足这个时间上的要求。这跟我们业余地主把房子合起来报税是不一样的。他们是要把Rental loss用来抵Ordinary Income的税。比如一个房地产经纪自己有几个出租房，这些出租房有亏损（Rental Loss）；同时他买卖房子有收入（Ordinary Income），他们要把出租房的亏损从买卖房子的收入里扣除来报税，就要选这个469(C)(7)(A) election。对于我们业余地主来说，一个房子的亏损是完全可以从另一个房子的盈利里扣除的。如果你不特意把出租房分开报税，在TurboTax里是自动把所有出租房的收益加在一起的。
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哦，明白这个逻辑了。被动收入不能抵自动收入，除非被动收入recharacterized成主动收入。但是被动收入之间可以互抵。这真是好消息！那岂不是存款利息也可以一起抵了？（update：存款利息并不能）
我家才开始有租房收入，ld报的，跟我说是两个房的盈亏分开结余的，所以我困惑，估计他误解了啥，谢谢啦🙏 ---发自Huaren 官方 iOS APP
查了一下，capital gain和passive losses不能互抵。所以股票收入存款利息都不行了…… ---发自Huaren 官方 iOS APP