세금 | Capital gain tax - 2년 살고나서 집을 팔 때
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Tim6129관련링크
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2년님이 2013-04-12 17:06:32.0에 쓰신글
>오래 전에 사두었던 집에 이사들어온지 1년 밖에 안되었습니다.
>
>어떤 이가 방을 하나 세 달라고 하는데 세를 주면
>앞으로 1년 후에 집을 팔 때 $600k의 Capital gain이 생겼을 때와
>$400k의 Capital gain이 생겼다면
>얼마에 대한 Capital gain tax를 내게 됩니까?
>
“오래 전에 사두었던 집에 이사들어온지 1년 밖에 안되었습니다. “===========>BASICALLY, you can exclude up to $250K in profit from the sale of a main home (or $500K for a married couple) as long as you have owned the home and lived in the home for a minimum of two years. Those two years do not need to be consecutive. In the 5 years prior to the sale of the house, you need to have lived in the house for at least 24 months in that 5-year period. In other words, the home must have been your principal residence. Second home is NOT subject to this rule.
“어떤 이가 방을 하나 세 달라고 하는데 세를 주면”===========> Renting out one of the rooms doesn't change the fact that you can deduct your mortgage interest and property taxes but it does affect how you'd report it. And while there are some other potential tax benefits there are also some significant complications as well.First off, if you are doing this to generate income, such as running a boarding house then, the income you receive from your tenant(s) is reported on Sch E. You take a deduction on Sch E for the proportional share of the business use of your home for the utilities, repairs, insurance, mortgage interest, property taxes, depreciation, etc. The home mortgate interest and property taxes would be split between Sch A and Sch , depending on the rental and personal use days.The item you have to watch out for here is the depreciation deduction. Sure, it will save you a few tax dollars now, maybe, but when you sell the home that depreciation is recaptured and is taxable. The tax rate on depreciation recapture is higher than the usual long-term capital gains tax rate, up to 25% instead of 15% UNLESS your marginal tax rate is lower than 25%. And you must pay the tax on the depreciation recapture EVEN if you qualify for the exclusion on the sale of a personal residence. Even if you don't claim a depreciation deduction now, it is STILL recaptured at sale time. The wording on it is "depreciation allowed or ALLOWABLE" (emphasis mine) when it comes to depreciation recapture.
“ 앞으로 1년 후에 집을 팔 때 $600k의 Capital gain이 생겼을 때와 $400k의 Capital gain이 생겼다면 얼마에 대한 Capital gain tax를 내게 됩니까?”===========>As said above, as long as you rent out one of the rooms to a tenant, then on the disposition of the home, you must recapture the unrtecaptured depreciation taken previously as ordinary income on your return and this ‘d reduce your long term capital gain, $400K. I mean even though you do not need to pay tax on the LTCG of $400K, you still need to pay tax on recaptured depreciation as ordinary income taxed at 25%. For example, your LTCG is $400K and your recapture depreciation is $40K, then you need to pay tax at 25% on $40K and do not need to pay tax on $360K;$400K-$40K.
>오래 전에 사두었던 집에 이사들어온지 1년 밖에 안되었습니다.
>
>어떤 이가 방을 하나 세 달라고 하는데 세를 주면
>앞으로 1년 후에 집을 팔 때 $600k의 Capital gain이 생겼을 때와
>$400k의 Capital gain이 생겼다면
>얼마에 대한 Capital gain tax를 내게 됩니까?
>
“오래 전에 사두었던 집에 이사들어온지 1년 밖에 안되었습니다. “===========>BASICALLY, you can exclude up to $250K in profit from the sale of a main home (or $500K for a married couple) as long as you have owned the home and lived in the home for a minimum of two years. Those two years do not need to be consecutive. In the 5 years prior to the sale of the house, you need to have lived in the house for at least 24 months in that 5-year period. In other words, the home must have been your principal residence. Second home is NOT subject to this rule.
“어떤 이가 방을 하나 세 달라고 하는데 세를 주면”===========> Renting out one of the rooms doesn't change the fact that you can deduct your mortgage interest and property taxes but it does affect how you'd report it. And while there are some other potential tax benefits there are also some significant complications as well.First off, if you are doing this to generate income, such as running a boarding house then, the income you receive from your tenant(s) is reported on Sch E. You take a deduction on Sch E for the proportional share of the business use of your home for the utilities, repairs, insurance, mortgage interest, property taxes, depreciation, etc. The home mortgate interest and property taxes would be split between Sch A and Sch , depending on the rental and personal use days.The item you have to watch out for here is the depreciation deduction. Sure, it will save you a few tax dollars now, maybe, but when you sell the home that depreciation is recaptured and is taxable. The tax rate on depreciation recapture is higher than the usual long-term capital gains tax rate, up to 25% instead of 15% UNLESS your marginal tax rate is lower than 25%. And you must pay the tax on the depreciation recapture EVEN if you qualify for the exclusion on the sale of a personal residence. Even if you don't claim a depreciation deduction now, it is STILL recaptured at sale time. The wording on it is "depreciation allowed or ALLOWABLE" (emphasis mine) when it comes to depreciation recapture.
“ 앞으로 1년 후에 집을 팔 때 $600k의 Capital gain이 생겼을 때와 $400k의 Capital gain이 생겼다면 얼마에 대한 Capital gain tax를 내게 됩니까?”===========>As said above, as long as you rent out one of the rooms to a tenant, then on the disposition of the home, you must recapture the unrtecaptured depreciation taken previously as ordinary income on your return and this ‘d reduce your long term capital gain, $400K. I mean even though you do not need to pay tax on the LTCG of $400K, you still need to pay tax on recaptured depreciation as ordinary income taxed at 25%. For example, your LTCG is $400K and your recapture depreciation is $40K, then you need to pay tax at 25% on $40K and do not need to pay tax on $360K;$400K-$40K.
작성일2013-04-12 19:10
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