The IRS determines what types of properties you can claim depreciation on. For instance, land, landscaping and a primary residence are not depreciable. In order for real estate depreciation to be applicable, you can’t place a property in service and sell it the same year you depreciate it. This means that you can’t rent out a property in January, sell it in April and claim depreciation on it that same year.
Properties that fall into at least one of the following categories are typically depreciable:
A rental property placed in service after 1986, which means it was used as a rental property after 1986 and is specific to the type of depreciation method you’re using; as we previously mentioned we use the GDS method An income-producing property that is expected to last more than one year, which is generally true of all rental properties Residential real estate used to produce income Owner-occupied commercial real estate like a building where you operate your business Income-producing commercial real estate like an office building or shopping center Multifamily properties like buildings with two or more separate units such as a duplex or triplex
在投坦某位大佬推荐下，正在读这本书。
今天看到了depreciation chapter,忍不住拿上来和坦友分享。班门弄斧一下。
我们知道rental properties depreciation 是要把land and building 分开算。只有building 那部分是可以折旧的。
我在以前的帖子问过，我买的appliance 装的橱柜算expense 还是capital expenditure 呢？ 坦友给的答案是expense .看完这本书的关于折旧章节，我觉得应该是capital expenditure.
但是，这些appliance and cabinet 是按照content，5年折旧来算的。
所以，报税的的时候，一个property 的折旧应当分为三份
land-no depreciation
building —27 year schedule
content- 5 year schedule
这样，每年的折旧力度要大一些。虽然是三瓜两枣，但是properties 多的话，也是很可观的数量了。
抛砖引玉。有说的不对的理解不对的，请多指教。
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What Properties Are Depreciable?The IRS determines what types of properties you can claim depreciation on. For instance, land, landscaping and a primary residence are not depreciable. In order for real estate depreciation to be applicable, you can’t place a property in service and sell it the same year you depreciate it. This means that you can’t rent out a property in January, sell it in April and claim depreciation on it that same year.
Properties that fall into at least one of the following categories are typically depreciable:
A rental property placed in service after 1986, which means it was used as a rental property after 1986 and is specific to the type of depreciation method you’re using; as we previously mentioned we use the GDS method An income-producing property that is expected to last more than one year, which is generally true of all rental properties Residential real estate used to produce income Owner-occupied commercial real estate like a building where you operate your business Income-producing commercial real estate like an office building or shopping center Multifamily properties like buildings with two or more separate units such as a duplex or triplex可以去看看 挺有启发的
投资理财： IRS 有具体规定的 ， 不同的东西， 按不同的年限折旧 ： - 由iamfouryear发表 - 文学城 (wenxuecity.com)
你今年买了一个房子，没修没装修。也不要忘了要把里面的content分出来，按照5年报税。