是$2500，对于小房东没长到$5000，

http://www.rentalsoftware.com/real-estate-income-taxes/2500-de-minimis-safe-harbor/

所有跟帖： 

• 但是不只限于商品，我觉得labor plus material 也没问题啊,要看invoice -天下攘攘- ♀ (94 bytes) () 12/16/2016 postreply 21:12:53

• Limit to tangible property -柠檬椰子汁- ♂ (350 bytes) () 12/17/2016 postreply 05:13:30

• 如果你安装个新furnace, $2500(labor plus material) -天下攘攘- ♀ (321 bytes) () 12/17/2016 postreply 09:26:39

• CPA说的不对吧。 -sweetptt- ♂ (0 bytes) () 12/17/2016 postreply 19:20:10

• http://www.rentalsoftware.com/real-estate-income-taxes/2500-de-m -天下攘攘- ♀ (0 bytes) () 12/17/2016 postreply 19:56:04

• 为啥不对？ -天下攘攘- ♀ (0 bytes) () 12/17/2016 postreply 19:51:08