房被沒收還補稅？沒那麽倒黴

網上網下都聽說過這種說法：如果債務取消了，這筆錢將算做收入，要交稅的。這的確嚇到了不少勞動人民，算來算去，還不如死抗。

如果讀讀IRS的網站，會發現這稅不是針對咱窮人的。

舉例說明一下：
維州老地主和我各自貸款40萬買了價值50萬的房。
一年後，房子升值到一百萬。
維州老地主重新貸款1百萬，還40萬貸款，除去10萬首付後，還淨賺50萬美鈔，讓老地主連夜縫被子裏了。
我涅個還是背著40萬的債。

現在這房子隻值20萬了。
我被麥當勞解雇，房子被沒收。
老地主一看，房子資不抵債，也把房子扔了。

IRS的賬是這麽算的：
老地主：
賴帳100萬
買房：50萬
賺100-50 = 50萬

俺：
賴帳40萬
買房：50萬
賺40-50
按過去的法規， 老地主要拆被子掏錢補稅。合理吧？
可老地主國會裏有人啊，遊說國會通過法案，不交了。
這個法案今年底到期。

如果您是老地主，今年賣了，就不用拆被子了。
如果您是俺這樣的，咱倆就抱頭大笑吧，咱本來就沒有被子。

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參考資料：
大美帝國的官方網站在這裏：
http://www.irs.gov/newsroom/article/0,,id=174034,00.html

這裏摘錄一段官方網站的原文，重點是第五條，“adjusted basis in the property”，是你的買價，不是賣價：
“5. Can you provide examples?
A borrower bought a home in August 2005 and lived in it until it was taken through foreclosure in September 2007. The original purchase price was $170,000, the home is worth $200,000 at foreclosure, and the mortgage debt canceled at foreclosure is $220,000. At the time of the foreclosure, the borrower is insolvent, with liabilities (mortgage, credit cards, car loans and other debts) totaling $250,000 and assets totaling $230,000.

The borrower figures income from the foreclosure as follows:

Use the following steps to compute the income to be reported from a foreclosure:

Step 1 - Figuring Cancellation of Debt Income (Note: For non-recourse loans, skip this section. You have no income from cancellation of debt.)

1. Enter the total amount of the debt immediately prior to the foreclosure.___$220,000__
2. Enter the fair market value of the property from Form 1099-C, box 7. ___$200,000__
3. Subtract line 2 from line 1.If less than zero, enter zero.___$20,000__

The amount on line 3 will generally equal the amount shown in box 2 of Form 1099-C. This amount is taxable unless you meet one of the exceptions in question 2. Enter it on line 21, Other Income, of your Form 1040.

Step 2 – Figuring Gain from Foreclosure

4. Enter the fair market value of the property foreclosed.For non-recourse loans, enter the amount of the debt immediately prior to the foreclosure. __$200,000__
5. Enter your adjusted basis in the property.(Usually your purchase price plus the cost of any major improvements.) ___$170,000__
6. Subtract line 5 from line 4.If less than zero, enter zero.___$30,000__

所有跟帖： 

• 你的理解可能有誤。 -commonsense888- ♀ (471 bytes) () 03/09/2012 postreply 15:31:59

• 咱們的理解都對，您這個是針對RECOURSE LOAN的 -真人無智- ♂ (219 bytes) () 03/09/2012 postreply 16:58:24

• 沒被子還有褥子8，也拆開看看，你家LD是不是藏了$在裏邊 -不思進取- ♀ (18 bytes) () 03/10/2012 postreply 09:19:26