2016-2018 空着没有自住，是non－qualifying

2016-2018  second home,  nonqualified use = 2 years

2018-2020 primary residence, qualified use = 2 years

2020 sale

Total ownership = 4 years.

non-qualified gain = nonqualifed use / total ownership = 2/4 x gain 

excluded gain  = gain - non-qualified gain 

 

所有跟帖： 

• 如果是2016开始建房，到2018才建好 。这段时间不应该算second home. -rapidestate- ♂ (0 bytes) () 04/05/2018 postreply 08:02:46

• 装修和盖房不是一回事，楼主没说清楚2016－2018干什么空着 -柠檬椰子汁- ♂ (0 bytes) () 04/05/2018 postreply 09:02:47

• 请教柠檬快哥：例3买房在08年，买在09年结果如何？ 例4没有提recapture，是否忘记了？如果需要折旧， -IEbird- ♀ (0 bytes) () 04/05/2018 postreply 08:27:30

• 如何计算depreciation base, 按买时算还是按出租时算？ 谢谢 -IEbird- ♀ (0 bytes) () 04/05/2018 postreply 08:32:54

• according to place in service date -柠檬椰子汁- ♂ (0 bytes) () 04/05/2018 postreply 09:01:31

• 讲了呀，只要出租就有depreciation recapture。 -rapidestate- ♂ (0 bytes) () 04/05/2018 postreply 09:05:19