세금 | rent income에 관한 질문
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Tim6129관련링크
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rent님이 2012-06-27 09:15:59.0에 쓰신글
>안녕하세요
>
>집을 사서 다른 사람에게 렌트를 주고 그 렌트비를 받아 옆동네에 렌트를 살게 될 경우,
>제가 받는 rent income은 세금보고시 income으로 잡아야 하는것 같은데 제가 내는 렌트비는 deduction이 되는가요?
>
>예를들어 제 소유의 집을 임대주고 $2000 렌트비를 받아서 그 돈으로 다른 집에 렌트를 살게 될 경우에 저의 수입은 사실 '0' 이 되는데 세금보고시 임대관련 수입과 지출을 모두 인정받을 수 있는지 하는 질문입니다.
>
>감사합니다.
“집을 사서 다른 사람에게 렌트를 주고 그 렌트비를 받아 옆동네에 렌트를 살게 될 경우,
제가 받는 rent income은 세금보고시 income으로 잡아야 하는것 같은데 제가 내는 렌트비는 deduction이 되는가요? “---->Sorry you can’t deduct your rent on your federal return; however, it may be on the state return, but you need to check with your State Dept of Revenue/Taxation. For example, Some states ,i.e., MI state, or CA state, offer tax breaks for renters. That would be on a state-by-state basis.
“예를들어 제 소유의 집을 임대주고 $2000 렌트비를 받아서 그 돈으로 다른 집에 렌트를 살게 될 경우에 저의 수입은 사실 '0' 이 되는데 세금보고시 임대관련 수입과 지출을 모두 인정받을 수 있는지 하는 질문입니다.”----->It depends; as long as the residence is rented for 15 days or more and is used for personal purposes for NOT more than 14 days or 10% of the days rented, whichever is greater, the residence is treated as rental property. Then, you can deduct your rental expenses(i.e., mortgage interest/ real estate taxes, repair or deprecation expenses or etc) on Sch E. In general, you may deduct ordinary and necessary expenses for renting /leasing property used in a trade or business. An ordinary expense is an expense that is common and accepted in the your trade or business. A necessary expense is one that is appropriate for the business. Unless you actively engage in rental activities, the IRS considers rental real estate a passive activity. When you calculate your income tax at the end of the year, you must separate your passive activities from your non-passive activities, such as employment income. The significance of this allocation is that you can deduct only expenses for passive activities against income from passive activities. Therefore, if you have no other passive income, you cannot deduct your rental expenses without any rental income. For example, suppose you have two rental properties with total rental income of $15,000 and combined expenses of $20,000. In this scenario, $5,000 is not deductible since you have insufficient passive income to deduct it from. If you actively participate in managing your rental properties, the IRS provides an exception to the limitation on passive deductions. The IRS exception allows a deduction for rental expenses and losses that exceed the rental income, up to $25,000. However, active participation requires that your rental properties require a significant amount of your time to make management decisions, screen prospective tenants or provide services to tenants, such as daily linen and cleaning services. ALSO, If you realize a long term capital gain on the sale of your rental property (as long as yu have NOL carry over/LTCL, then, no problem), you probably won't get the benefit of the special capital gains tax rate on the entire amount of your gain. If you have a capital gain on any depreciable personal property other than real estate, you must report all or part of the gain as ordinary income,25% tax rate, to reflect the amount of depreciation under Recapture of Depreciation rule. You can carry over passive activity losses incurred in your rental property to offset other Passive activity income (if yu have); In general, passive activity losses can only offset passive activity income, and passive activity tax credits can only be used against tax attributable to passive activity income on your tax return. Any disallowed passive activity losses and passive activity tax credits are tax deferred until passive activity income is generated or the passive activity is disposed of in a taxable transaction. So, UNLESS there is LTCG on the sale of your rental property, you ‘d not be able to deduct your PAL carried over from previous years.
>안녕하세요
>
>집을 사서 다른 사람에게 렌트를 주고 그 렌트비를 받아 옆동네에 렌트를 살게 될 경우,
>제가 받는 rent income은 세금보고시 income으로 잡아야 하는것 같은데 제가 내는 렌트비는 deduction이 되는가요?
>
>예를들어 제 소유의 집을 임대주고 $2000 렌트비를 받아서 그 돈으로 다른 집에 렌트를 살게 될 경우에 저의 수입은 사실 '0' 이 되는데 세금보고시 임대관련 수입과 지출을 모두 인정받을 수 있는지 하는 질문입니다.
>
>감사합니다.
“집을 사서 다른 사람에게 렌트를 주고 그 렌트비를 받아 옆동네에 렌트를 살게 될 경우,
제가 받는 rent income은 세금보고시 income으로 잡아야 하는것 같은데 제가 내는 렌트비는 deduction이 되는가요? “---->Sorry you can’t deduct your rent on your federal return; however, it may be on the state return, but you need to check with your State Dept of Revenue/Taxation. For example, Some states ,i.e., MI state, or CA state, offer tax breaks for renters. That would be on a state-by-state basis.
“예를들어 제 소유의 집을 임대주고 $2000 렌트비를 받아서 그 돈으로 다른 집에 렌트를 살게 될 경우에 저의 수입은 사실 '0' 이 되는데 세금보고시 임대관련 수입과 지출을 모두 인정받을 수 있는지 하는 질문입니다.”----->It depends; as long as the residence is rented for 15 days or more and is used for personal purposes for NOT more than 14 days or 10% of the days rented, whichever is greater, the residence is treated as rental property. Then, you can deduct your rental expenses(i.e., mortgage interest/ real estate taxes, repair or deprecation expenses or etc) on Sch E. In general, you may deduct ordinary and necessary expenses for renting /leasing property used in a trade or business. An ordinary expense is an expense that is common and accepted in the your trade or business. A necessary expense is one that is appropriate for the business. Unless you actively engage in rental activities, the IRS considers rental real estate a passive activity. When you calculate your income tax at the end of the year, you must separate your passive activities from your non-passive activities, such as employment income. The significance of this allocation is that you can deduct only expenses for passive activities against income from passive activities. Therefore, if you have no other passive income, you cannot deduct your rental expenses without any rental income. For example, suppose you have two rental properties with total rental income of $15,000 and combined expenses of $20,000. In this scenario, $5,000 is not deductible since you have insufficient passive income to deduct it from. If you actively participate in managing your rental properties, the IRS provides an exception to the limitation on passive deductions. The IRS exception allows a deduction for rental expenses and losses that exceed the rental income, up to $25,000. However, active participation requires that your rental properties require a significant amount of your time to make management decisions, screen prospective tenants or provide services to tenants, such as daily linen and cleaning services. ALSO, If you realize a long term capital gain on the sale of your rental property (as long as yu have NOL carry over/LTCL, then, no problem), you probably won't get the benefit of the special capital gains tax rate on the entire amount of your gain. If you have a capital gain on any depreciable personal property other than real estate, you must report all or part of the gain as ordinary income,25% tax rate, to reflect the amount of depreciation under Recapture of Depreciation rule. You can carry over passive activity losses incurred in your rental property to offset other Passive activity income (if yu have); In general, passive activity losses can only offset passive activity income, and passive activity tax credits can only be used against tax attributable to passive activity income on your tax return. Any disallowed passive activity losses and passive activity tax credits are tax deferred until passive activity income is generated or the passive activity is disposed of in a taxable transaction. So, UNLESS there is LTCG on the sale of your rental property, you ‘d not be able to deduct your PAL carried over from previous years.
작성일2012-06-27 16:03
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