Depreciation太多也头疼，怎么办?

前两年在Boston买了个公寓，60万左右，租3000.  每个月大概有200的现金流，不算什么好投资。

最近想卖所以算了算税，发现因为是公寓，所以没有land value，60万 / 27.5，每年都有22k的depreciation，造成这个公寓每年都有一万多的passive loss，我不是RE从业人员，没法deduct.  但是，每年这22k的depreciation到卖的时候都要按25%来收税，等于我每年白白丢了一万多的passive loss.

请问我这个算法对不对？ passive loss carry forward 有什么限制没有?  (就算可以无限carry forward，也得不知道多少年才用得到).

现在的想法是要不卖掉做1031 exchange，要不再买个cashflow好很多的，可以用掉这个passive loss。

想请大家给点建议。

所有跟帖： 

• 不是RE从业人员为什么不能用depreciation? -美蓝海岸线- ♀ (0 bytes) () 01/17/2016 postreply 14:25:31

• 對, 不是超過750小時的RE從業員的話Passive Loss不能扣Ordinary Income和Capital Gain; -猶他塘人- ♂ (0 bytes) () 01/17/2016 postreply 14:38:25

• You can carry over all the loss -NClady- ♀ (91 bytes) () 01/17/2016 postreply 15:13:14

• use form 8582 form 4797 schedule D, schedule E -NClady- ♀ (56 bytes) () 01/17/2016 postreply 15:20:48

• That's nice to know. Great information! -美蓝海岸线- ♀ (0 bytes) () 01/17/2016 postreply 15:28:24

• I learned from my own experience. -NClady- ♀ (0 bytes) () 01/17/2016 postreply 16:08:20

• If you sold at loss, don't use schedule D but -NClady- ♀ (334 bytes) () 01/17/2016 postreply 15:55:42

• When you sell a house, usually you have to pay tax on capital ga -autumnjune- ♀ (98 bytes) () 01/17/2016 postreply 16:12:53

• I already said sold at loss. You can look at form 4797 yourself. -NClady- ♀ (124 bytes) () 01/17/2016 postreply 16:19:49

• Condo owners collectively own the land of the building. -autumnjune- ♀ (218 bytes) () 01/17/2016 postreply 16:09:13

• 你是有land value的。check your property tax bill. -blogcity- ♂ (0 bytes) () 01/18/2016 postreply 00:14:49