你不需要是专业地主才可以使用qualified business income deduction

是针对small businesses 小业主的额外减税，符合一年250小时的地主都可以受益。需要有收支记录和250小时与租房有关的工作记录。这与以前专业地主的要求是不同的。专业地主需要750小时，房地产的亏损可以作积极亏损，可以不受每年3000元的限制，对冲其他收入。下面这些工作可以算在250小时

• At least 250 hours of rental services must be performed each year. Such services include:
  Advertising to rent or lease property
  Negotiating and executing leases
  Verifying information for prospective tenant applications
  Collection of rent
  Daily operation, maintenance and repair of property
  Management of real estate
  Purchase of materials
  Supervision of employees and independent contractors

Qualifying rental services do not include arranging financing; procuring property; studying and reviewing financial statements or reports on operations; planning, managing or constructing long-term capital improvements, or hours spent traveling to and from the property.

• Contemporaneous records, including time reports, logs or similar documents, are kept by the taxpayer regarding the following:
  Hours of all services performed
  Description of all services performed
  Dates on which services were performed
  Names of individuals who performed services

所有跟帖： 

• 谢谢普及知识 -老朽- ♂ (0 bytes) () 09/08/2019 postreply 20:17:22

• qualified business income deduction -first_timer- ♂ (131 bytes) () 09/08/2019 postreply 21:27:08

• 不到250 小时 也可。我在德国，肯定不到250 小时，也用了 QBI。报税时专门说了为何用了 QBI。 -gerhouse- ♀ (35 bytes) () 09/09/2019 postreply 01:58:30

• 退税支票受到不能说明IRS同意你的报税方法，还是要看条文 -tz2000- ♂ (0 bytes) () 09/09/2019 postreply 10:08:07

• 无误。但只限2018 -sweetptt- ♂ (0 bytes) () 09/09/2019 postreply 17:49:27

• 此贴应该加精！！！！ -sunpriest- ♂ (0 bytes) () 09/09/2019 postreply 06:51:52