税务：怎样才算全职地主？一个简单的测试。

来源: commonsense888 于 2012-03-28 21:01:25 [档案] [旧帖] [给我悄悄话] 本文已被阅读：次 (2416 bytes)

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1）如果你拥有5%的地产公司，包括地产代理公司。或

2）你一年用于房地产管理上超过750小时，你没有其他工作。或

3）你有其他工作，你一年用于房地产管理上超过750小时，也超过花在其他工作上的时间。

但然你报的时间要合理，你只管3-5个独立屋，就很难说你一年要花750小时。多少房子才算，我不清楚。我是业余的。

DKA Real Estate Professional "Test of Hours"

The Real Estate Professional status is unrelated to the issue of dealer, developer, or investor status of the property. This test is strictly a test of hours spent in real estate activities. Review the real estate activities list prior to completion of the following.

1. Does a company engaged in a real estate activity in which you own 5% or more of the company currently employ you?

If the answer is yes, you are a Real Estate Professional.
If the answer is no, continue with 2.

2. Do you work outside of the home?

If the answer is no, then go to 4 below.
If the answer is yes, go to 3 below.

3. Do you spend more hours in real estate activities on an annual basis than you do in your other business?

If the answer is no, then you cannot qualify as a Real Estate Professional.
If you're married and file a joint return, have your spouse complete this portion of the questionnaire.
If the answer is yes, then go to 4 below.

4. Do you spend a minimum of 750 hours per year in real estate activities?

If you answered yes and have no other profession, you are a Real Estate Professional.
If you answered yes and passed the test of 3. above, you are a Real Estate Professional.
If you answered no, you cannot be a Real Estate Professional.