稅務：怎樣才算全職地主？一個簡單的測試。

來源: commonsense888 於 2012-03-28 21:01:25 [檔案] [舊帖] [給我悄悄話] 本文已被閱讀：次 (2416 bytes)

本文內容已被 [ commonsense888 ] 在 2012-03-28 22:31:10 編輯過。如有問題，請報告版主或論壇管理刪除.

1）如果你擁有5%的地產公司，包括地產代理公司。或

2）你一年用於房地產管理上超過750小時，你沒有其他工作。或

3）你有其他工作，你一年用於房地產管理上超過750小時，也超過花在其他工作上的時間。

但然你報的時間要合理，你隻管3-5個獨立屋，就很難說你一年要花750小時。多少房子才算，我不清楚。我是業餘的。

DKA Real Estate Professional "Test of Hours"

The Real Estate Professional status is unrelated to the issue of dealer, developer, or investor status of the property. This test is strictly a test of hours spent in real estate activities. Review the real estate activities list prior to completion of the following.

1. Does a company engaged in a real estate activity in which you own 5% or more of the company currently employ you?

If the answer is yes, you are a Real Estate Professional.
If the answer is no, continue with 2.

2. Do you work outside of the home?

If the answer is no, then go to 4 below.
If the answer is yes, go to 3 below.

3. Do you spend more hours in real estate activities on an annual basis than you do in your other business?

If the answer is no, then you cannot qualify as a Real Estate Professional.
If you're married and file a joint return, have your spouse complete this portion of the questionnaire.
If the answer is yes, then go to 4 below.

4. Do you spend a minimum of 750 hours per year in real estate activities?

If you answered yes and have no other profession, you are a Real Estate Professional.
If you answered yes and passed the test of 3. above, you are a Real Estate Professional.
If you answered no, you cannot be a Real Estate Professional.