1. 一般用贷款买房,租金扣掉利息税保险和修理以后,剩下的钱用不掉所有的depreciation,剩下用不了的depreciation算成passive loss。
每年的passive loss加起来,最后从depreciation recapture里面扣掉。所以如果你以前有passive loss,最后就不是2万的depreciation recapture。可能只有一万多。
2. 还有agent commission 二万也是从CGT里面扣掉的
(40-2-33.4)x CGT rate + (20K - passive loss accumulated)x ordinary income rate
3. also,if you and your wife makes less than 78K a year, your CGT is 0%.