m*********6
发帖数: 235 | 1 关于split income and expense, pub 527, chapter 4 里有例子 Example—Property
Changed to Rental Use
In January, Eileen bought a condominium apartment to live in. Instead of
selling the house she had been living in, she decided to change it to rental
property. Eileen selected a tenant and started renting the house on
February 1. Eileen charges $750 a month for rent and collects it herself.
Eileen also received a $750 security deposit from her tenant. Because she
plans to return it to her tenant at the end of the lease, she does not
include it in her income. Her rental expenses for the year are as follows.
Mortgage interest . . . . . . . . . . . . . . . . $1,800
Fire insurance (1-year policy) . . . . . . . . 100
Miscellaneous repairs (after renting) . . . 297
Real estate taxes imposed and paid . . . 1,200
Eileen must divide the real estate taxes, mortgage interest, and fire
insurance between the personal use of the property and the rental use of the
property. She can deduct eleven-twelfths of these expenses as rental
expenses. She can include the balance of the allowable taxes and mortgage
interest on Schedule A (Form 1040) if she itemizes. She cannot deduct the
balance of the fire insurance because it is a personal expense.
接下来第五章里的例子 Example 1. On February 28, 2015, you moved out of the
house you had lived in for 6 years because you accepted a job in another
town. You rented your house at a fair rental price from March 15, 2015, to
May 14, 2016 (14 months). On June 1, 2016, you moved back into your old
house.
The days you used the house as your main home from January 1 to February 28,
2015, and from June 1 to December 31, 2016, are not counted as days of
personal use. Therefore, you would use the rules in chapter 1 when figuring
your rental income and expenses.
上面例子里提到的chapter 1分割法可是把全部开销（一年12个月）都算进去的。类似
的情况，怎么第4章里说只算11／12。这不矛盾吗？
虽然紧跟这个例子上面提到了However, this special rule does not apply when
dividing expenses between rental and personal use. See Property Changed to
Rental Use in
chapter 4. 那你还提第一章干嘛？ | N*******M
发帖数: 3963 | 2 是比较绕， 但是你漏掉了一些东西。
Days used as a main home before or after renting. For purposes of
determining whether a dwelling unit was used as a home, you may not have to
count days you used the property as your main home before or after renting
it or offering it for rent as days of personal use. Do not count them as
days of personal use if:
You rented or tried to rent the property for 12 or more consecutive
months.
You rented or tried to rent the property for a period of less than 12
consecutive months and the period ended because you sold or exchanged the
property.
However, this special rule does not apply when dividing expenses between
rental and personal use. See Property Changed to Rental Use in chapter 4.
Property
rental
【在 m*********6 的大作中提到】
: 关于split income and expense, pub 527, chapter 4 里有例子 Example—Property
: Changed to Rental Use
: In January, Eileen bought a condominium apartment to live in. Instead of
: selling the house she had been living in, she decided to change it to rental
: property. Eileen selected a tenant and started renting the house on
: February 1. Eileen charges $750 a month for rent and collects it herself.
: Eileen also received a $750 security deposit from her tenant. Because she
: plans to return it to her tenant at the end of the lease, she does not
: include it in her income. Her rental expenses for the year are as follows.
: Mortgage interest . . . . . . . . . . . . . . . . $1,800
| m*********6
发帖数: 235 | 3 就是说这个不算只是针对如何确定是不是home而言的。但是， 是不是home又咋样？ 不
还是为了确定如何分配expenses 吗？
: 是比较绕， 但是你漏掉了一些东西。
: Days used as a main home before or after renting. For purposes of
: determining whether a dwelling unit was used as a home, you may not
have to
: count days you used the property as your main home before or after
renting
: it or offering it for rent as days of personal use. Do not count them
as
: days of personal use if:
: You rented or tried to rent the property for 12 or more
consecutive
: months.
: You rented or tried to rent the property for a period of less than
12
: consecutive months and the period ended because you sold or exchanged
the
【在 N*******M 的大作中提到】
: 是比较绕， 但是你漏掉了一些东西。
: Days used as a main home before or after renting. For purposes of
: determining whether a dwelling unit was used as a home, you may not have to
: count days you used the property as your main home before or after renting
: it or offering it for rent as days of personal use. Do not count them as
: days of personal use if:
: You rented or tried to rent the property for 12 or more consecutive
: months.
: You rented or tried to rent the property for a period of less than 12
: consecutive months and the period ended because you sold or exchanged the
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