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请教版主一个问题

请教版主一个问题# Midlife - 人到中年

m*62017-03-23 07:03

1 楼

版主好像是对她的客户一条龙服务，所以我猜这个报税的问题她应该知道。就是什么是
Amounts invested in the activity for which you are not fully at risk.
都知道出租房是passive activity. 但还有个at risk条件。就包括上面这条。比如，
我出租房子，房子价值20万，那就是说我这20万是at risk吗？又或者，房子价值20万
，但我首付5万，贷款15万（用此房抵押），那at risk的amount 是20万呢，还是只是5
万？又或者，房子价值20万，但我首付5万，贷款15万（用another房抵押），那at
risk的amount 是20万呢，还是只是5万？如果我都付清了，那at risk是20万呢还是0？

w*22017-03-23 07:03

2 楼

At-Risk Rules
这个该是最好的解释？
You may be subject to the at-risk rules if you have:
•A loss from an activity carried on as a trade or business or for the
production of income, and
•Amounts invested in the activity for which you are not fully at risk.
Losses from holding real property (other than mineral property) placed in
service before 1987 are not subject to the at-risk rules.
In most cases, any loss from an activity subject to the at-risk rules is
allowed only to the extent of the total amount you have at risk in the
activity at the end of the tax year. You are considered at risk in an
activity to the extent of cash and the adjusted basis of other property you
contributed to the activity and certain amounts borrowed for use in the
activity. Any loss that is disallowed because of the at-risk limits is
treated as a deduction from the same activity in the next tax year. See Pub.
925 for a discussion of the at-risk rules.
Form 6198. If you are subject to the at-risk rules, file Form 6198, At-
Risk Limitations, with your tax return.

是5

【在 m*********6 的大作中提到】

: 版主好像是对她的客户一条龙服务，所以我猜这个报税的问题她应该知道。就是什么是
: Amounts invested in the activity for which you are not fully at risk.
: 都知道出租房是passive activity. 但还有个at risk条件。就包括上面这条。比如，
: 我出租房子，房子价值20万，那就是说我这20万是at risk吗？又或者，房子价值20万
: ，但我首付5万，贷款15万（用此房抵押），那at risk的amount 是20万呢，还是只是5
: 万？又或者，房子价值20万，但我首付5万，贷款15万（用another房抵押），那at
: risk的amount 是20万呢，还是只是5万？如果我都付清了，那at risk是20万呢还是0？

w*22017-03-23 07:03

3 楼

不过说实话税方面很多问题，特别是很DETAIL的问题，我自己也得上网查。美国的税搞
得很复杂，而且年年更新，让人很头疼。
但是房子的税，不是为了省税，而是怎样才能贷到款怎样买到房子。大家是为了增加资
产，而不是为了省税。这个侧重点不同。我现在基本不做与房子无关的税。做税的重点
是手上有多少现金，准备买多少套房，根据DEBIT INCOME RATio 把税准备好，确保要
买的房子贷款没有问题。呵呵，可能让你有些失望啊。

是5

【在 m*********6 的大作中提到】