报税季节,案例分析

J
Joi
楼主 (文学峸)

一个美国人租了我的一个townhouse。这个租客自己也有出租房,出租房放在一个c corp下,c corp在他爸的名下,他爸是做房地产的律师。每次租金他都是用这个c corp的支票来付。我想他应该把租金作为c corp的expense了吧。这种合理吗?

另外一个私立学校想租我朋友的townhouse给他们新来的老师住,这种情况的租金我认为是合理的expense.

?大家的意见呢?

 

b
borisg
这跟你有啥关系啊。
柠檬椰子汁
That's not his rental

这个租客自己也有出租房,出租房放在一个c corp下,c corp在他爸的名下,他爸是做房地产的律师。

This means it is not his own rental. 

While corporate housing can be a business expense to the employer, as an employee (the son), he owe taxes on the rent the corporation pays as income.   So someone would be paying the tax, you don't have to worry.  

J
Joi
谢谢波大和柠檬。和我没关系,但是我们可不可以照此思路,把我们住的房变成expense?
柠檬椰子汁
No, you cannot rent your own house

Whatever they are doing, they are renting other people's house, so it might be legal for whatever reason.

You cannot be a tenant in your own home (or a home of a corporation that you control).

IRS is not that stupid. 

J
Joi
我不是租我自己的房子,我的公司可以租别人的房子给我这个员工住且当office
柠檬椰子汁
Devils are in the details.

https://www.thebalancesmb.com/when-is-employee-housing-taxable-to-the-employee-4158182

I don't understand why you want to give up home mortgage interest deduction and primary residence capital gain exemption, to rent someone else's house.

You might be overthinking this. 

M
MrsKwok
你的意思是:你自己名下的公司租你自己名下的房子给自己?不说别的,酱紫

你自己名下的房子就变成收入,有收入就得整吧整吧赋税,也失去了自住房的优势。

自己左口袋掏进右口袋的事

b
borisg
这种账我算过,凡是比把交易次数压到最低还要多的办法都是不划算的。
b
borisg
举一个两人互相吃屎各付对方500块的例子。算收入要交税并不是零和生意。
柠檬椰子汁
如果你有自己的生意,你可以租自己的房子,然后claim QBI

https://www.journalofaccountancy.com/issues/2019/aug/qbi-deduction-for-rental-real-estate.html
 

For example, if you have a IT consulting business, you can rent a room in your house and that rent has 20% QBI deduction. 

Renting a house as primary residence usually doesn't fly. 

s
sweetptt
根据案例法,你可以租自己的房子。很多时候有利可图所以IRS才想禁止。有人跟他们打了官司税务败
柠檬椰子汁
案例呢?我好奇