大家好，我还在哼哧哼哧地报税，因为今年买了一个新房子所以又遇到如何分配land vs building的问题。下面看到一个同样的问题，柠檬的回答是需要有supporting doc，比如tax bill assessed value， appraisal report等。我之前也是如此的，基本上tax bill分配了超过70% 的价值到land。
但是我刚查了一下chatgpt，说是业界标准对于condo来说就是10-25%，因为condo的land不能自己开发或自由处理，没有什么价值（见下文它的解释）：
[You only own a fractional, undivided interest in the land
The land cannot be developed, rented, or sold independently
Industry practice for condos is often 10–25% land, 75–90% building
? So using 20% for land and 80% for building is well within reason — even if your tax bill shows 80% land]
我的问题是：
1. 对新买的condo是否就用20-25%的分配到land？即使tax bill上分配了80%到land？
2. 对之前的condo，我是按照当时的tax bill的比例来分配的，我在卖的时候是否IRS会challenge我，认为我应该按照25% 给land来收取depreciation recapture tax？（我有一个房子准备今年就卖掉，如果IRS不认可我之前按照tax bill分配了70%到land，我就白白浪费了很多depreciation在前几年没有报了...下面是chatgpt说的IRS会按照25%到land来计算我的depreciation recapture tax，让我很担忧，哎）
-
The IRS expects land/building allocations to be reasonable and consistent with:
-
Market data
-
Industry norms
-
Appraisals or comparables
-
If they audit you, they may argue that:
-
You under-depreciated over the years (and lost deductions), but
-
You're still liable for recapture tax on the depreciation you should have taken — at up to 25%
谢谢！
