About Residential Rental Property Depreciation

来源: 云起千百度于 2015-01-31 19:41:46 [档案] [博客] [旧帖] [给我悄悄话] 本文已被阅读：次 (1958 bytes)

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浏览今天的帖，看到有在讨论Residential Rental Property Depreciation。以我对税法粗浅的理解，感到部分同学对如何分割土地和建筑价值有些想当然了，你有可能因此吃亏了。

有人认为无所谓，反正卖的时候，折旧部分都会算作盈利。但是，一是可以用1031 EXCHANGE来延缓交盈利税，二是将来没法预测，何必要早付税呢？当然，这只是我个人看法。每个人情况不同，某些时候，早付税或许更有利（比如，ROTH IRA）。

关于如何分割土地和建筑的价值， IRS是这样说的：
http://www.irs.gov/publications/p527/ch02.html
“Separating cost of land and buildings. If you buy buildings and your cost includes the cost of the land on which they stand, you must divide the cost between the land and the buildings to figure the basis for depreciation of the buildings. The part of the cost that you allocate to each asset is the ratio of the fair market value of that asset to the fair market value of the whole property at the time you buy it.

If you are not certain of the fair market values of the land and the buildings, you can divide the cost between them based on their assessed values for real estate tax purposes.”

注意，用于折旧基数的是the ratio of fair market value at the time you buy it。只有当你无法确定fair market value，才使用 the ratio of assessed value 。似乎部分发言的同学想当然使用的就是 the ratio of property tax assessed value.

Disclaimer: 本人不是CPA，也不是财务从业人员。以上只是个人看法，不付任何责任。