好文分享： How to Avoid Depreciation Tax on Rental Property

https://finance.yahoo.com/news/4-smart-ways-avoid-depreciation-140007450.html

Summary：

• Take advantage of IRS Section 121 exclusion. This allows you to exclude up to $250,000 of the profits from the sale of your primary residence if you’re single and up to $500,000 if you’re married and filing jointly. If you live in your property for two out of the five years before you sell the property (and those years need not be consecutive), the property would be considered your primary residence. And all of those years of depreciation deductions would be forgotten.

• Conduct a 1031 exchange. This is a strategy that allows you to defer paying capital gains tax on the sale of an investment property – provided you use the revenue earned to purchase another similar property. There are a lot of onerous rules to follow to profit from this strategy, but it may be worth investigating and discussing with a financial advisor.

• Pass on the property to your heirs. When your children or grandchildren someday sell the property, they will not inherit a deferred depreciation recapture tax or a capital gains tax. They may create their own tax issues, of course, if they rent out the property themselves.

• Sell the property at a loss. That may not be appealing, but it is a way to avoid the depreciation tax on a rental property.

所有跟帖： 

• 追问， primary residence 50万一家只能用一次？ 如果搬家，住了五年又有50万gain，还能deduc -dogmom2019- ♀ (0 bytes) () 05/08/2023 postreply 10:46:10

• Primary residence 的50万免税是可以多次使用的 -好心态- ♀ (0 bytes) () 05/08/2023 postreply 15:09:07

• 我怎么记得要按比例分，讨不到便宜？柠檬来说一下 -slow_quick- ♂ (0 bytes) () 05/08/2023 postreply 12:42:13

• 见内 -拍浪- ♂ (215 bytes) () 05/08/2023 postreply 17:21:31

• 如果出租自住房，卖的时候要按出租和自住时间比例来计算50万的免税额。这个是最新的版本。 -好心态- ♀ (0 bytes) () 05/08/2023 postreply 15:17:18

• 你说的这个按比例算，有IRS的链接吗？谢谢 -桃花好运- ♀ (0 bytes) () 05/08/2023 postreply 16:24:34

• 好好读一下，这篇文章说的是depreciation recapture tax ， 不是capital gain tax! -Parkbrooke- ♀ (0 bytes) () 05/08/2023 postreply 18:18:00