不是這樣的， 你每年那 一萬， 一直累計在tax， 沒用，到時候賣的時候互相抵消， =不用交recapture

我記得之前問過ＣＰＡ，　這個非常誤導地產投資者

 

as a rental home owner, will unused deprecation for tax filing be counted in recapture when you sell the rental property?

edit

No, unused depreciation for tax filing will not be counted in recapture when you sell your rental property. Depreciation recapture only applies to the depreciation that you actually claimed and deducted on your tax returns.

Here's a breakdown:

• Depreciation recapture: When you sell a rental property for more than your adjusted cost basis (original cost minus depreciation deductions), you may have to pay taxes on a portion of the gain. This portion, called depreciation recapture, is taxed at ordinary income tax rates, which are typically higher than capital gains rates.
• Unused depreciation: This refers to the portion of allowable depreciation that you chose not to deduct on your tax returns in a given year. You might choose this for various reasons, such as having enough deductions already or wanting to minimize your taxable income.

Since unused depreciation was never deducted, it doesn't affect your adjusted cost basis and therefore doesn't contribute to depreciation recapture when you sell the property.

Here are some additional points to consider:

• Even if you didn't claim all the allowable depreciation, you're still required to recapture up to the amount of depreciation you would have taken if you had used the straight-line method over the property's recovery period (27.5 years for residential rental properties).
• Depreciation recapture applies to both used and unused depreciation to the extent of the lesser of the recapture amount calculated above or the gain on the sale of the property.

所有跟帖： 

• 我不知道你這些話的出處，最好能標明出處就好了 -jenning- ♂ (2025 bytes) () 02/07/2024 postreply 08:08:05

• 謝謝， 我再研究一下哈 -laoen- ♂ (0 bytes) () 02/07/2024 postreply 09:51:02