to qualify as 专业房地产人员必须每年700钟头以上,必须收入的1半以上。也就是说专业房地产人员是以出租房子为生,那所有有关的开销都可以作为business expenses 来抵消收入。楼主肯定是业余地主,因为他有15万其他收入。
业余地主可以算为 active manager for the rental property. 如果收入10万以下,可以 deduct 3000 rental loss from other (工资等)收入。如果收入大于15万,3000 deduction is phased out, you can carry over the loss to next year.