请教出租房亏损如何carry forward?

房租设低了,算上折旧后,前年、去年的出租房都有一定亏损。

原以为这个亏损类似capital loss,每年的累计亏损自动carry forward到下一年,但用TurboTax导入去年的税表报税,生成今年的税表,上面并没有前年的那笔亏损。

是什么地方搞错了,还是设计如此?将来卖出租房时,可以自己手动把历年的亏损加在一起抵增值吗?

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蹲一个zszs

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蹲一个,这个亏损也有抵扣上限吗,不是当年全抵?

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咋算折扣和损耗的?哪里有全面的攻略?thanks

Report Your Losses
If you’re not a real estate professional, you report your rental gains and losses on Schedule E. If you have a loss to carry over, you also fill out Form 8582 and 6198 and report the final results on your 1040.

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搜关键词rental property loss carryover,

Passive loss 只能抵消 passive income(不包括capital gain),

For most real estate investors, a loss from rental properties is considered a passive loss. The Internal Revenue Service (IRS) says that a passive loss can’t be deducted against ordinary income.

除非是active participant,这样有一个250k限额可抵(但有100k收入限制)。

Passive loss可以carryover,会出现在1040 other income

When the loss is deducted in the following year, the negative amount will be listed as “other income” on your income taxes, and you must attach the statement with a record of your carryforward loss.

具体应该是出现passive gain时,在Form 8582里填carry over loss

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要是连年亏损,就不用填,直到某一年有passive gain,再把累积值填进去?

亏损报成其他收入有点奇怪。

另外如果是卖房有收益,这笔亏损怎么填呢?

这要取决于你卖的是不是你唯一的投资房。如果是,可以抵你的收益。如果不是,可能不行。当然大部分只要一套投资房的人更可能选择自己去住几年满足自住房买卖省税条件

Schedule E , 当年亏损写6198,来年8582写上carryover

不负任何责任请咨询你的cpa

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确实是这样, 根据Sec. 469 (b), passive activity loss (PAL)会一直carry over抵下一年的passive income,当然可以是其他投资活动产生的passive income.

这个我觉得有问题,只有active participant 可以以ordinary loss形式抵税。如果是passive loss,除了卖掉房子的那一年不会出现在1040.

这个是Sec 469 (g)

(g) Dispositions of entire interest in passive activity
If all gain or loss realized on such disposition is recognized, the excess of—
(i) any loss from such activity for such taxable year (determined after the application of subsection (b)), over
(ii) any net income or gain for such taxable year from all other passive activities (determined after the application of subsection (b)),
shall be treated as a loss which is not from a passive activity.

也就是说本来是suspended PAL,在卖掉房子以后,与房子的loss一起变成了ordinary loss

Fortunately, you can also deduct suspended PALs when you sell the property that generated them. If you sell a rental property with suspended PALs, you may be able to deduct them on top of deducting any Section 1231 loss from the sale. Like Section 1231 losses, deductible PALs can offset other income and also create or increase an NOL that you can carry backward or forward.

这就是Sec 469 (g)说的disposition of entire interst.

多套房子如果分成不同的item报税,那么任意一套房子在卖掉时都可以claim 自己的suspended PAL。但是如果多套房子都是报在一起的,那么之后全部卖掉后才可以claim suspended PAL.