请问如何计算房屋折损，租房抵税的问题

本人打算租出自己的房，然后搬去别处租房。

1）自己房子出租，房屋折损可以抵房租收入，查了IRS要选FMV／AdjustBasis 低者然后减去Land，除以27.5，请问如何算这个AdjustBasis和FMV，是要请Appraisal吗？

2）我租人家的房的COST可以抵税吗？我开始以为是不行，但看到这个：

https://turbotax.intuit.com/tax-tools/tax-tips/Rental-Property/Real-Estate-Tax-and-Rental-Property/INF12039.html#depreciation

 What can I deduct?

Costs you incur to place the property in service, manage it and maintain it generally are deductible. Even if your rental property is temporarily vacant, the expenses are still deductible while the property is vacant and held out for rent.

Deductible expenses include, but are not limited to:

• Advertising
• Cleaning and maintenance
• Commissions
• Depreciation
• Homeowner association dues and condo fees
• Insurance premiums
• Interest expense
• Local property taxes
• Management fees
• Pest control
• Professional fees
• Rental of equipment
• Rents you paid to others
• Repairs
• Supplies
• Trash removal fees
• Travel expenses
• Utilities
• Yard maintenance

谢谢

所有跟帖： 

• 你做二房东，tenant付你的租金是revenue，你付大房东的租金是cost -slow_quick- ♂ (0 bytes) () 07/22/2017 postreply 21:31:37

• 你的意思是说Revenue-Cost是我的income，这个Deduction是可行的？我知道一般房租是不能Deduct的。 -笨小子- ♂ (0 bytes) () 07/22/2017 postreply 21:40:45