加拿大业主申报美国个人税计算方法

Foreign Investment in U.S. Real Property


Disclaimer

General Considerations

Foreign Investors in U.S. Real Property

Taxable Income Computation – Example 1

Rent 
1,000 / mo
Expense 
(800) / mo.
Prelim. Profit
200 / mo.X 12= 2,400/ yr
Depreciation   =   
(6,000) / yr
Repair & Maintenance
(1,000) / yr
Taxable Loss  =  
(4,600) / yr

                      

Taxable Income Computation – Example 1 (cont’d)

Purchase Price
100,000
Closing Cost 
5,000
Assumed Mortgage
0
Improvements
15,000
Cost Basis =
120,000
Depreciation Rate
5% (illustrative figure)
Annual Depreciation  =  
6,000

Taxable Income Computation – Example 2 (sale after 5 years)

Accumulated Depreciation 
6,000 x 5 = 30,000
Proceed  
140,000
Cost Basis 
120,000
Accu. Depr   
(30,000)
Adjusted Basis =
90,000
Total Gain =  
50,000

 

Presenter: Siyang Zhou, CPA, Manager,  Ernst & Young LLP – U.S. Corporate Tax
Email: seonlady@gmail.com, Tel: (647) 983-3933