Placed in service date: the date when the property is ready for rent. It is usually the date you put the property out for advertisement.
Depreciation basis is the acquisition cost of the structure (not land) by the date of placed in service date. Usuallly it is a percentage of your purchase price of the property, plus all money spend for improvement before placed in service date.
The depreciation starts on the placed-in-service date. Google partial year depreciation for method of calculation for the first year.
谢谢大佬们。
Placed in service date: the date when the property is ready for rent. It is usually the date you put the property out for advertisement.
Depreciation basis is the acquisition cost of the structure (not land) by the date of placed in service date. Usuallly it is a percentage of your purchase price of the property, plus all money spend for improvement before placed in service date.
The depreciation starts on the placed-in-service date. Google partial year depreciation for method of calculation for the first year.
是structure only basis。只有structure才能depreciation。
只要低于买入价，房屋结构就算多一点也没关系，反正以后卖房子会交回去。
如果你的折旧basis比当初买入价还要多，你需要改你的tax return，用1040X。
但不可超过orignal price+improvement. 所以你的房子买了10年，增值很多，但实际上还是用 原价+improvement