出租房的Deducting vs. Capitalizing: IRS的新规定

大概在2011年底，IRS重新发表了相关的规定。 老的规则没大变但增加了细则和澄清。应在今年的报税中才能体现出来。有一点是这里常常争论的，不知各位是否碰到。

这是我的理解：如果你去年买了个破房子，修后租了出去。不论大修或小修，只要是租前修的费用都要放到depreciation 里，不能当年抵掉。

底下是一个CPA说的。 各位有何高见和对策？

Some of the clarifications included in the new regulations:

1. Repair type expenditures made before the building or apartment is put in service (i.e. has a tenant) have to be capitalized. Although clean-up and repair expenses occurred over a few day lapse between an old tenant moving out and a new one moving in should be deductible as a ‘turnover’ expense.

One of the examples given in the regulations is as follows:

In year 1, X purchases a building for use as a business office. Prior to placing the building in service, X incurs costs to repair cement steps, refinish wood floors, patch holes in the walls, and paint the interior and exterior of the building. In year 2 the building is placed in service. Even if the things that were done did not constitute an improvement to the building or its structural components, the amounts paid must be capitalized as costs of acquiring the building because they were for work performed prior to X’s placing the building in service

Consequently, if a taxpayer purchases a building which comes with the need to fix or repair a lot of deferred maintenance before being able to rent it, those expenses still must be capitalized; they are not a current deduction.

所有跟帖： 

• 这个应该一直是这样的。Accounting的课程都是这么教的。 -sweetptt- ♂ (0 bytes) () 03/07/2013 postreply 12:07:14