拋磚引玉， 如何定義Real Estate Professional
瞎叔提到利用Real Estate Professional出租房損失抵W2稅，IRS 查起來可能夠嗆，尤其是FULL TIME W2。
這是我的一點心得，希望瞎叔和各位討論。
IRS 定義
Qualifying as a Real Estate Professional
You qualify as a real estate professional for the tax year if you meet both of the following requirements.
1. More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate.
2. You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate.
如果我有一份FULL TIME工作， 例如碼工， 一周40小時，一年2080小時(當然可以減去節假日等)， 我必須花在房地產上2081小時以上才能符合Real Estate Professional. 而且需用每天記錄活動。遠程地主或委托PM的肯定沒戲。
有沒有RE License 似乎不重要. 有網友吐槽，IRS 根本不看你的材料，直接罰款。
IRS 定義的房地產活動:
Real property trades or businesses. A real property trade or business is a trade or business that does any of the following with real property.
1. Develops or redevelops it.
2. Constructs or reconstructs it.
3. Acquires it.
4. Converts it.
5. Rents or leases it.
6. Operates or manages it.
7. Brokers it.
而且以下活動不算時間 (IRS沒有定義, 網上查的)
1. Researching the market for new properties (!!!)
2. Overseeing repairs done by a contracting company.
3. For those properties where we used a property management company, any coordination with the property management company was not an allowable activity.
4. Collecting deposits/income, depositing deposits/income, cutting the grass, shoveling the snow, maintaining the premises, answering phones, checking the mail, drive-bys and tax preparation.
Source: http://www.ustaxaidservices.com/diane_kennedy/real-estate-professional-status-under-irs-attack/
5. Paying bills, organizing files, Travel time to your rental
http://www.biggerpockets.com/forums/51/topics/64967-real-estate-professional-irs-audit
IRS 要查的話, 可能要的東西 (網上的):
I do not have an office appointment. The IRS wants me to mail back information within 15 days. The following is a summary of the seven (7) requirements in the IRS letter that I must respond to:
1. Detailed log of services and hours.
2. Hours worked with W-2 wages.
3. Contract between us and any tenants receiving free or reduced rent for managing or otherwise caring for the properties.
4. Contract between us and the company managing our rental property.
5. Rental leases.
6. Any management fees or other fees netted out of gross rents.
7. For any vacant property, evidence to verify our attempt to rent out the property.
http://www.biggerpockets.com/forums/51/topics/64967-real-estate-professional-irs-audit?page=2
收租公
