今天打电话给我会计师,问投资房折旧费的算法.

我会计师给了我比较准确的答案.
income在$10万以下,投资房最高折旧费可以报亏损$2,5万.
income超过$10万,可报的亏损就要phase out.
income超过$15万就一分亏损也不能报.
income比较高的人无法用折旧费来报亏损.反之,收来的房租要缴income tax.
这么看来,投资房一定要借mortgage来对冲房租.否则税务上太亏了.

下面是IRS schedule E 里面有关这问题的一段话:
For MAGI (Modified Adjusted Gross Income) of $100,000 or less ($50,000 or less if married filing separately), rental losses can be deducted in full, up to the $25,000 ($12,500) limit.

• For MAGI between $100,000 and $150,000 (between $50,000 and $75,000 if married filing separately), rental losses can be deducted up to a limit of 50% of the difference between $150,000 ($75,000 if married filing separately) and MAGI.
• For MAGI over $150,000 ($75,000 if married filing separately), none of the rental losses can be deducted against other income.

所有跟帖： 

• 你理解的不对，这个法律指的是用rental loss抵消W2income的限制， -kozy- ♀ (20 bytes) () 03/27/2014 postreply 14:45:39

• 我的理解折旧费也是rental loss 的一部分,可以用来对冲房租, 但income高的人就冲不了. -tuv- ♂ (0 bytes) () 03/27/2014 postreply 15:21:34

• 2 different things. -lakewest3- ♂ (0 bytes) () 03/27/2014 postreply 15:25:41

• 任何出租房都有折旧吧。折旧比租金少，那么就要交INCOME TAX。 -破烂熊- ♀ (91 bytes) () 03/27/2014 postreply 15:48:08

• 能否折旧跟loss能否抵税完全是两码事。都当上地主了，也得自己花点时间研究一下税法。很遗憾，这事你问了你的CPA,却又理解错了。 -凌长老- ♂ (0 bytes) () 03/27/2014 postreply 16:02:33

• 看来此老弟的英文理解能力比俺还差:( -乡村地主- ♂ (0 bytes) () 03/27/2014 postreply 23:07:26