参考 IRS Publication 527 & 946.
1. 如果不想在里住两年，就付capital gain tax on the appreciation (fair market value at the day of sale minus costs net of residential depreciation).
3. 行，keep a copy of your check.
4. 两处地址固定，reasonable, 没大问题。
5. 个人一般按cash method 简单方便，as “pay tax in the year you actually received (Jan. 2011) it, deduct expense in the year you actually paid", disregard the year it was actually earned (Dec. 2010).
6. 你还可以将此rental property 上的 loss (expenses 超过rental incomes的部分) 去offset your regular income (W2 wages, dividends, etc), 但subject to passive loss limitation.
