大家好，我還在哼哧哼哧地報稅，因為今年買了一個新房子所以又遇到如何分配land vs building的問題。下麵看到一個同樣的問題，檸檬的回答是需要有supporting doc，比如tax bill assessed value， appraisal report等。我之前也是如此的，基本上tax bill分配了超過70% 的價值到land。
但是我剛查了一下chatgpt，說是業界標準對於condo來說就是10-25%，因為condo的land不能自己開發或自由處理，沒有什麽價值（見下文它的解釋）：
[You only own a fractional, undivided interest in the land
The land cannot be developed, rented, or sold independently
Industry practice for condos is often 10–25% land, 75–90% building
? So using 20% for land and 80% for building is well within reason — even if your tax bill shows 80% land]
我的問題是：
1. 對新買的condo是否就用20-25%的分配到land？即使tax bill上分配了80%到land？
2. 對之前的condo，我是按照當時的tax bill的比例來分配的，我在賣的時候是否IRS會challenge我，認為我應該按照25% 給land來收取depreciation recapture tax？（我有一個房子準備今年就賣掉，如果IRS不認可我之前按照tax bill分配了70%到land，我就白白浪費了很多depreciation在前幾年沒有報了...下麵是chatgpt說的IRS會按照25%到land來計算我的depreciation recapture tax，讓我很擔憂，哎）
-
The IRS expects land/building allocations to be reasonable and consistent with:
-
Market data
-
Industry norms
-
Appraisals or comparables
-
If they audit you, they may argue that:
-
You under-depreciated over the years (and lost deductions), but
-
You're still liable for recapture tax on the depreciation you should have taken — at up to 25%
謝謝！
