卖房时坑爹的Depreciation Recap， 更新tax rate on 1520 unrecaptured gain

IRS规定真是弯弯绕。


谢谢大家回复，又查查， 似乎折旧返回不算日常收入， 而是1520 unrecaptured gain, 25% flat rate

例子：

房子买入1000，假设地价为0，折旧每年1/10，4年后卖出1200， 其他成本不计。

缴税部分：
1200-1000=200， 长期资本税
1000*0.1*4=400 折旧返回，25%

如果这4年后边际税率低于25%，折旧反而坑爹。

敬请各位指点。

IRS规定：
http://www.irs.gov/publications/p17/ch16.html

所有跟帖： 

• 如果可能，等到不工作，没有工资收入再卖 -doublev- ♂ (0 bytes) () 04/01/2015 postreply 08:40:50

• Depreciation recap税率应该是25%, -PineRock- ♂ (0 bytes) () 04/01/2015 postreply 08:55:49

• so regardless you have a w2 or not, it's always taxed at 25%? -gqc- ♀ (0 bytes) () 04/01/2015 postreply 09:17:27

• Yes. -PineRock- ♂ (0 bytes) () 04/01/2015 postreply 09:25:12

• depreciation recap on ordinary income. Captial gains rate is 25% -PtLandlord- ♂ (1150 bytes) () 04/01/2015 postreply 09:12:39

• 你这个说法有点问题，不信你去查查 ：D -万枫- ♂ (0 bytes) () 04/01/2015 postreply 09:18:08

• in your case, isn't there a capital loss of $300 too, along with -gqc- ♀ (0 bytes) () 04/01/2015 postreply 09:20:21

• The 'asset" here does not apply to rental house :) -PineRock- ♂ (0 bytes) () 04/01/2015 postreply 09:23:37

• I take it back. -PtLandlord- ♂ (0 bytes) () 04/01/2015 postreply 09:20:27

• Should look at Section 1250 property -PtLandlord- ♂ (0 bytes) () 04/01/2015 postreply 09:21:36

• http://www.cpaexamacademy.com/lessons/regulation-reg/4-0-c-corpo -PtLandlord- ♂ (0 bytes) () 04/01/2015 postreply 09:23:09

• 针无两头利。卖东西有赚有亏。政府开税局是要２方面都顾到的。那还有人卖房子 -舞女- ♂ (375 bytes) () 04/01/2015 postreply 10:14:37

• You have choices -ZhangZhouDaTou- ♀ (246 bytes) () 04/01/2015 postreply 22:57:12