is your rental a business?

Bonus depreciation is for "qualified business property".  If your rental is only passive investment, you can't claim bonus depreciation. 

Again, there is qualified business safe harbor provision to determine if your rental is a business or passive. 

https://www.irs.gov/newsroom/irs-finalizes-safe-harbor-to-allow-rental-real-estate-to-qualify-as-a-business-for-qualified-business-income-deduction

 

所有跟帖： 

• 地主们一不小心就是几百个房，坐在邮轮上工作（数钱）几百小时，应该算business吧？ -slow_quick- ♂ (0 bytes) () 11/15/2021 postreply 13:51:13

• 好像residential不能是Qualified Property，只有商业地产可以。这一点甜薯以前熟悉。 -柠檬椰子汁- ♂ (47 bytes) () 11/15/2021 postreply 13:55:39

• 完了完了，我bonus几年了，不过没捞着好处。。。 -slow_quick- ♂ (230 bytes) () 11/15/2021 postreply 23:08:21