Depreciation recapture example Let’s look at an example to illustrate depreciation recapture in the real world. An investor buys a duplex for $500,000 building value. The investor takes $30,000 depreciation each year for ten years. Total amount of depreciation taken: $300,000. The investor sells the duplex for $750,000. The investor’s realized gain: $250,000 In this scenario, the investor pays $75,000 in depreciation recapture (25% of $300,000), and $50,000 in capital gains taxes (20% of $250,000). The depreciation recapture is taxed as ordinary income as opposed to capital gains, your depreciation recapture tax rate is going to be your income tax rate, with a cap at 25%.
“但这些亏损累计到你卖的时候，就可以从盈利中抵扣了”，这么说是不对的。Unfortunately, a Passive Loss Carryover from rental activities cannot be used to offset a Capital Gain from the sale of rental property. The tax rates on the two items are different.
能算一半一半么？还是一般lot占20%，property80%
如果property 占80%，这卖房的时候depreciation recapture会是很大一笔钱，而且也不公平。都是百年老屋，房子主要是地钱，可depreciation起来却很快。
而且卖房的时候depreciation recapture还要按ordinary income报税。这要是100万的房子，80%是property value，十年后卖房depreciation recapture就是30万。房价不涨也要交将近十万的税。
tax statement就是80 property/20 lot value分的。好无语呀
之前折旧抵税的时候怎么不嫌多呢
其实平时根本不需要depreciation抵税，高地税，利息，维修就差不多够抵房租了。
如果能，我倒是想平时不报depreciation。好像卖房的时候无论平时报不报depreciation最后卖房都要报depreciation recapture。
这个规定有点不合情理。能每年recapture一点吗
你每年报折旧，出租房收入就变成负的了。虽然不能抵当年的ordinary income，但这些亏损累计到你卖的时候，就可以从盈利中抵扣了呀。
你说得对：“卖房的时候无论平时报不报depreciation最后卖房都要报depreciation recapture。” 所以每年一定要报折旧！
折旧可以说是投资出租房最大的tax benifit了。我太喜欢折旧了，恨不得能100%折旧。$100万的房子，一年可以有两万多的净收入用折旧抵个干净。这些钱不用交税再拿来买房。27.5年折旧完了做1031 exchange，再重新折旧…. 这是房地产税务中最大的loop hole
我们这地税贵，房子旧，每年折旧利息地产税维修费用加在一起远高于房租，一年负的好几万。好像rental loss一年最多carry over2万5？
不是说recapture和实际报税折得没关系？平时报税不折，最后卖房也要recapture
$25000是rental loss 从当年ordinary income 抵扣的限额（需要满足一些条件：收入和active participation），不能当年抵扣的loss可以carryover到下一年，carryover多少是没有限制的
不管你报不报，卖的时候都要recapture。
卖房的时候这些累积的carry over 都可以抵消盈利的是吧？那要这么说如果之前depreciation 都没用上的话，最后即使recapture 也是互相抵消而已啊
请问有没有好的文章推荐？
要害在卖房的时候IRS按什么算，还有加州这种实际价值和税基不匹配的时候怎么算 好像是个糊涂账
2万5不是carry over, 是抵W-2的最大值，carry over is unlimited
Let’s look at an example to illustrate depreciation recapture in the real world. An investor buys a duplex for $500,000 building value. The investor takes $30,000 depreciation each year for ten years. Total amount of depreciation taken: $300,000. The investor sells the duplex for $750,000. The investor’s realized gain: $250,000
In this scenario, the investor pays $75,000 in depreciation recapture (25% of $300,000), and $50,000 in capital gains taxes (20% of $250,000). The depreciation recapture is taxed as ordinary income as opposed to capital gains, your depreciation recapture tax rate is going to be your income tax rate, with a cap at 25%.
请问是不是自住房没有出租，卖的时候也需要报这个depreciation recapture？虽然有50万免税，但贵点的房子很容易就depreciate超过50万呀
depreciation recapture只针对出租房
请问最后卖房时候的怎么depreciation recapture和tax bill也是年底报税的时候自己填，运气不好被audit？具体怎么depreciation要不要自己算？还是专门有irs算好了给你直接发账单？多谢？
赞👍
“但这些亏损累计到你卖的时候，就可以从盈利中抵扣了”，这么说是不对的。Unfortunately, a Passive Loss Carryover from rental activities cannot be used to offset a Capital Gain from the sale of rental property. The tax rates on the two items are different.
能折旧的是房子本身strucutre，土地land不能折旧。看买房那年的税表，上面清清楚楚地写着land value。把买入价减去地价后除以27.5，就是每年你该报的折旧
IRS不会帮你算总折旧的，你每年报多少累计就行了。具体怎么depreciation，我前面说得很清楚
mark中慢慢看，层主好专业，谢谢！