抛砖引玉， 如何定义Real Estate Professional

抛砖引玉，　如何定义Real Estate Professional

瞎叔提到利用Real Estate Professional出租房损失抵W2税，IRS 查起来可能够呛，尤其是FULL TIME W2。

这是我的一点心得，希望瞎叔和各位讨论。

IRS 定义

Qualifying as a Real Estate Professional

You qualify as a real estate professional for the tax year if you meet both of the following requirements.

1.       More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate.

2.       You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate.

如果我有一份FULL TIME工作，　例如码工，　一周40小时，一年2080小时(当然可以减去节假日等)，　我必须花在房地产上2081小时以上才能符合Real Estate Professional. 而且需用每天记录活动。远程地主或委托PM的肯定没戏。

 

有没有RE License 似乎不重要. 有网友吐槽，IRS 根本不看你的材料，直接罚款。

IRS 定义的房地产活动:

Real property trades or businesses.   A real property trade or business is a trade or business that does any of the following with real property.

1.       Develops or redevelops it.

2.       Constructs or reconstructs it.

3.       Acquires it.

4.       Converts it.

5.       Rents or leases it.

6.       Operates or manages it.

7.       Brokers it.

而且以下活动不算时间 (IRS没有定义, 网上查的)

1. Researching the market for new properties (!!!)

2. Overseeing repairs done by a contracting company.

 3. For those properties where we used a property management company, any coordination with the property management company was not an allowable activity.

4. Collecting deposits/income, depositing deposits/income, cutting the grass, shoveling the snow, maintaining the premises, answering phones, checking the mail, drive-bys and tax preparation.

Source: http://www.ustaxaidservices.com/diane_kennedy/real-estate-professional-status-under-irs-attack/

5. Paying bills, organizing files, Travel time to your rental

http://www.biggerpockets.com/forums/51/topics/64967-real-estate-professional-irs-audit

 

IRS　要查的话, 可能要的东西 (网上的):

I do not have an office appointment. The IRS wants me to mail back information within 15 days. The following is a summary of the seven (7) requirements in the IRS letter that I must respond to:

1. Detailed log of services and hours.
2. Hours worked with W-2 wages.
3. Contract between us and any tenants receiving free or reduced rent for managing or otherwise caring for the properties.
4. Contract between us and the company managing our rental property.
5. Rental leases.
6. Any management fees or other fees netted out of gross rents.
7. For any vacant property, evidence to verify our attempt to rent out the property.
http://www.biggerpockets.com/forums/51/topics/64967-real-estate-professional-irs-audit?page=2

收租公

所有跟帖： 

• 谢谢。我研究的结果是拿两份W2的，搞professional，IRS最喜欢跟踪的对象。 -SunshineInCA- ♀ (103 bytes) () 11/02/2012 postreply 10:38:21

• What if you are a real estate agent as second Job. -pinerock- ♂ (160 bytes) () 11/02/2012 postreply 10:57:51

• no idea -SunshineInCA- ♀ (0 bytes) () 11/02/2012 postreply 10:58:32

• guess not if RE Agent time< W2 time -shouzugong- ♂ (0 bytes) () 11/02/2012 postreply 11:07:53

• Very hard for two W-2. I just paid the tax. Otherwise, if 被IRS -seabright123- ♀ (0 bytes) () 11/02/2012 postreply 15:51:45

• 只要没有委托PM的都可以算 - 我的理解。 -漫漫人生路- ♀ (42 bytes) () 11/02/2012 postreply 10:59:59

• 你仔细读LZ的贴，很多不能算！！！ -SunshineInCA- ♀ (41 bytes) () 11/02/2012 postreply 11:08:06

• 我没机会 -漫漫人生路- ♀ (58 bytes) () 11/02/2012 postreply 14:44:42

• You wish。 -texastrader- ♂ (0 bytes) () 11/02/2012 postreply 11:21:46

• don't ask for trouble. -jjj7- ♂ (0 bytes) () 11/02/2012 postreply 11:24:17

• Professional 是什么？ -wooddiy- ♂ (198 bytes) () 11/02/2012 postreply 11:27:38

• just added IRS　要查的话, 可能要的东西 -shouzugong- ♂ (0 bytes) () 11/02/2012 postreply 12:11:18

• 老实交税，别想歪招，会被罚死的！ -Joseph758- ♂ (0 bytes) () 11/02/2012 postreply 12:18:48

• 这里大多数人没戏 -yunchu- ♀ (86 bytes) () 11/02/2012 postreply 12:24:20

• 每年的请CPA的费用是不能省的。真的查起来他们还能压住不少。 -美蓝海- ♀ (0 bytes) () 11/02/2012 postreply 12:53:23

• 收藏了, 谢谢! -紫婷- ♀ (0 bytes) () 11/02/2012 postreply 13:37:48