房被没收还补税？没那么倒霉

网上网下都听说过这种说法：如果债务取消了，这笔钱将算做收入，要交税的。这的确吓到了不少劳动人民，算来算去，还不如死抗。

如果读读IRS的网站，会发现这税不是针对咱穷人的。

举例说明一下：
维州老地主和我各自贷款40万买了价值50万的房。
一年后，房子升值到一百万。
维州老地主重新贷款1百万，还40万贷款，除去10万首付后，还净赚50万美钞，让老地主连夜缝被子里了。
我涅个还是背着40万的债。

现在这房子只值20万了。
我被麦当劳解雇，房子被没收。
老地主一看，房子资不抵债，也把房子扔了。

IRS的账是这么算的：
老地主：
赖帐100万
买房：50万
赚100-50 = 50万

俺：
赖帐40万
买房：50万
赚40-50
按过去的法规， 老地主要拆被子掏钱补税。合理吧？
可老地主国会里有人啊，游说国会通过法案，不交了。
这个法案今年底到期。

如果您是老地主，今年卖了，就不用拆被子了。
如果您是俺这样的，咱俩就抱头大笑吧，咱本来就没有被子。

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参考资料：
大美帝国的官方网站在这里：
http://www.irs.gov/newsroom/article/0,,id=174034,00.html

这里摘录一段官方网站的原文，重点是第五条，“adjusted basis in the property”，是你的买价，不是卖价：
“5. Can you provide examples?
A borrower bought a home in August 2005 and lived in it until it was taken through foreclosure in September 2007. The original purchase price was $170,000, the home is worth $200,000 at foreclosure, and the mortgage debt canceled at foreclosure is $220,000. At the time of the foreclosure, the borrower is insolvent, with liabilities (mortgage, credit cards, car loans and other debts) totaling $250,000 and assets totaling $230,000.

The borrower figures income from the foreclosure as follows:

Use the following steps to compute the income to be reported from a foreclosure:

Step 1 - Figuring Cancellation of Debt Income (Note: For non-recourse loans, skip this section. You have no income from cancellation of debt.)

1. Enter the total amount of the debt immediately prior to the foreclosure.___$220,000__
2. Enter the fair market value of the property from Form 1099-C, box 7. ___$200,000__
3. Subtract line 2 from line 1.If less than zero, enter zero.___$20,000__

The amount on line 3 will generally equal the amount shown in box 2 of Form 1099-C. This amount is taxable unless you meet one of the exceptions in question 2. Enter it on line 21, Other Income, of your Form 1040.

Step 2 – Figuring Gain from Foreclosure

4. Enter the fair market value of the property foreclosed.For non-recourse loans, enter the amount of the debt immediately prior to the foreclosure. __$200,000__
5. Enter your adjusted basis in the property.(Usually your purchase price plus the cost of any major improvements.) ___$170,000__
6. Subtract line 5 from line 4.If less than zero, enter zero.___$30,000__

所有跟帖： 

• 你的理解可能有误。 -commonsense888- ♀ (471 bytes) () 03/09/2012 postreply 15:31:59

• 咱们的理解都对，您这个是针对RECOURSE LOAN的 -真人无智- ♂ (219 bytes) () 03/09/2012 postreply 16:58:24

• 没被子还有褥子8，也拆开看看，你家LD是不是藏了$在里边 -不思进取- ♀ (18 bytes) () 03/10/2012 postreply 09:19:26