出租房税务问题：原来的自住房变成出租房后，basis for desprecation 怎么算？

税法说：“basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion."

这个“adjusted basis”应该包括在自住期间缴纳的地税吗？ 如果不包括的话，那通常这个adjusted basis肯定少于fair market value。

actually my house was ready for service in Nov 2016, but did rent out until Feb 2017 - to simplify the tax return, maybe I should use 2017 as the first year - I did  not report anything, even loss, in 2016 anyway.

I'm thinking of amending 2016 return. Still trying to figure out the "adjusted basis".

 

So complicated....

所有跟帖： 

• Reply -柠檬椰子汁- ♂ (1268 bytes) () 03/29/2018 postreply 06:35:11

• thank you but you probably did not see my exact question in the -littlenerd- ♀ (0 bytes) () 03/29/2018 postreply 06:41:11

• basis does not include tax, what a strange question. -柠檬椰子汁- ♂ (637 bytes) () 03/29/2018 postreply 07:36:57

• no stupid questions, right? -littlenerd- ♀ (693 bytes) () 03/30/2018 postreply 12:31:44

• depreciation 计算时间推迟一个年度是否违法？年末才租出去。 -sleepbird- ♂ (0 bytes) () 03/29/2018 postreply 08:40:06

• 报税不正确当然违法，而且你亏。 -柠檬椰子汁- ♂ (0 bytes) () 03/29/2018 postreply 09:07:04