Anotherfacet
钱的问题 —— 卖投资房可以怎样合法避税呢？
19503
106
2023-12-30 21:15:58
这有long term vs short term 的区别
leilei 发表于 2023-12-30 15:32
一起算的，只是看你最后哪种多而已。
1031吧，你这税可不光30w，还有之前depreciation的recap，一共少说40w，20%到25%税率，要交8-10万
momosun 发表于 2023-12-30 20:13
还有加州州税不分short和long term，全部按照short交
从这点讲投资股票比投资房好。
股票你可以每年一点一点的处理掉，或者压根不处理直接留给子女。还可以在低点做loss harvest ，攒很多capital loss。比房产灵活。
对州政府还要剥一层皮的加州人民来讲，处理出租房基本只有遗产一条路，或者让子女入住。加上depreciation 那些你原先没交的税这时候也要补上，还有卖房的时候的agent fee, 和长期出租后上市前必要的维修费用，所以出租房不能只看当前市值，很多钱其实拿不到手，最后能拿到升值的60%差不多了。
superanna 发表于 2023-12-30 22:04
自己google比到这里道听途说有用。
The two-out-of-five-year rule states that an owner must have owned the property that is being sold for at least two years (24 months) in the five years prior to the sale. The owner must have also used the home as their primary residence for at least 730 days, which is 24 months or two years, in the five years right before the closing date of the home's sale. In both instances, the two years don't have to be consecutive.
superanna 发表于 2023-12-30 22:04
另外为啥你可以把出租房当成primary residence? 你现在的房子怎么办？我听说的只有让子女住进去然后互相把地址换一下
CPA错了，2009年有个update，把出租房转自住房获得25/50万免税的漏洞堵住了，新法规定profit要按出租和自住时间prorate，出租时获得的利润不能豁免。再贴一下图，看图中的例子
NewID2017 发表于 2023-12-31 08:49
对的，是我(and probably lz''s CPA too)错了。感谢各位兄弟指出。
查过IRS pub 523了。出租房转自住要prorate，自住房转出租如果满足2/5就不需要。如下
Section B. Determine your non-qualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of non-qualified use when neither you nor your spouse (or your former spouse) used the property as your main residence; b) the periods of non-qualified use occurred after 2008; c) the periods of non-qualified use occurred before the last day the property was used as your or your spouse’s (or your former spouse) principal residence prior to the date of sale. Do not include any period of non-qualified use that occurred after the last day that you or your spouse (or former spouse) used the property as your principal residence during the 5-year period prior to the date of sale.*
那麽你肯定要相信你掏了銀子問的會計師啊。我問了會計師，還掏了幾萬問了律師，和你的説法一樣啊。
linne 发表于 2023-12-31 18:56
只有一样东西是权威的，IRS的文件。有问题自己去IRS官网看，任何人都不要相信。
另外可以去Intuit的论坛发帖，好像那里很多CPA都是有报酬在那里回答问题的。就算有一个人弄错了，别的人也会给他指出来。我在那问过几十个关于税的问题，每次都得到了完美的结的解决
你覺得你的語文和經驗可以超過人家做了20，30 年的老律師？ 人家弄了幾千幾萬件了，你才搞第一件，還不是你的專業。我是法盲，不能自己當律師的。
linne 发表于 2023-12-31 20:40
可是，这个问题上你所信任的人不是已经弄错了吗
这里是IRS的文件，我直接给你调到那一章了，自己读一下就知道了
https://www.irs.gov/publications/p523#en_US_2022_publink100077085
这个帖子是正解。
这是不对称的。
自主2年后出租3年卖掉不用 prorate。
出租3年后自住2年卖掉需要prorate。
Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider.
If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test.
If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)].
lazykitty 发表于 2023-12-31 21:14
Yes 因为我家只有自住转出租的经验，所以我一开始想当然了。
到底了
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