{"id":1216,"date":"2016-06-14T00:13:33","date_gmt":"2016-06-14T04:13:33","guid":{"rendered":"http:\/\/yibababa.com\/?p=1216"},"modified":"2016-06-14T00:13:33","modified_gmt":"2016-06-14T04:13:33","slug":"%e5%8f%b2%e4%b8%8a%e6%9c%80%e5%85%a8%e7%9a%84%e7%be%8e%e5%9b%bd%e6%88%bf%e4%ba%a7%e6%8a%95%e8%b5%84%e7%a8%8e%e5%8a%a1%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"https:\/\/yibababa.com\/article\/archives\/1216","title":{"rendered":"\u53f2\u4e0a\u6700\u5168\u7684\u7f8e\u56fd\u623f\u4ea7\u6295\u8d44\u7a0e\u52a1\u6307\u5357"},"content":{"rendered":"<p style=\"text-align: center;\">\u6587\u7ae0\u6765\u6e90\uff1a\u534e\u5c14\u8857\u4ff1\u4e50\u90e8<\/p>\n<p>\u5728\u7f8e\u56fd\u6295\u8d44\u623f\u4ea7\u76f8\u5bf9\u4e2d\u56fd\u590d\u6742\u5f88\u591a\u3002\u5f88\u5927\u4e00\u90e8\u5206\u539f\u56e0\u6765\u81ea Internal Revenue Service \uff08\u7f8e\u56fd\u56fd\u5bb6\u7a0e\u52a1\u5c40, \u4ee5\u4e0b\u7b80\u79f0 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style=\"text-align: center;\"><strong>\u7b2c\u4e00\u96c6 \u4e70\u623f\u51c6\u5907<\/strong><br \/>\n<strong> \u7b2c\u4e8c\u96c6 \u8d2d\u4e70\u623f\u4ea7<\/strong><br \/>\n<strong> \u7b2c\u4e09\u96c6 \u623f\u5c4b\u8fd0\u8425<\/strong><br \/>\n<strong> \u7b2c\u56db\u96c6 \u51fa\u552e\u623f\u4ea7<\/strong><br \/>\n<strong> \u7cbe\u5f69\u82b1\u7d6e \u6ce8\u610f\u4e8b\u9879<\/strong><\/p>\n<p><span style=\"color: #0000ff;\"><strong>\u7b2c\u4e00\u96c6 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\uff0c\u4f60\u7684\u623f\u5b50\u53ea\u6709\u652f\u51fa\u6ca1\u6709\u6536\u5165\uff0c\u90a3\u4e48\u4f60\u53ea\u9700\u8981\u7528\u5230 Schedule A\uff0c\u5206\u9879\u6263\u51cf\u989d\uff08Itemized Deductions\uff0c\u4ee5\u4e0b\u7b80\u79f0Sch A\uff09\u3002\u5982\u679c\u5168\u90e8\u6216\u90e8\u5206\u51fa\u79df\uff0c\u90a3\u4e48\u4f60\u5c31\u8981\u4f7f\u7528\u5230 Schedule E\uff0c\u623f\u4ea7\u4ee5\u53ca\u5176\u4ed6\u6295\u8d44\u6536\u5165 (Rental and Royalty Income\uff0c\u4ee5\u4e0b\u7b80\u79f0Sch E)\u4e86\u3002<\/p>\n<p>2\u3001\u516c\u53f8\u5f62\u5f0f\u62e5\u6709<\/p>\n<p>\u623f\u4ea7\u6295\u8d44\u901a\u5e38\u4ee5\u5408\u4f19\u4f01\u4e1a\uff08Partnership\uff09\uff0c\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08Limited Liability Corporation\uff0c\u7b80\u79f0LLC\uff09\uff0c\u6216\u662f \u5c0f\u578b\u4f01\u4e1a\u80a1\u4efd\u516c\u53f8\uff08S-Corporation\uff09\u5f62\u5f0f\u8fd0\u8425\u3002\u4ee5\u516c\u53f8\u5f62\u5f0f\u8fd0\u8425\u7684\u597d\u5904\u662f\uff0c\u516c\u53f8\u6295\u8d44\u7684\u623f\u4ea7\u51fa\u73b0\u610f\u5916\u65f6\u4e2a\u4eba\u53ef\u4ee5\u89c4\u907f\u76f8\u5173\u7684\u6cd5\u5f8b\u8d23\u4efb\u3002\u4f46\u662f\uff0c\u4f60\u4f1a\u9700\u8981\u989d\u5916\u62a5\u516c\u53f8Form 1065\u6216\u662fForm 1120S\u7a0e\u8868\uff0c\u5176\u4e2d\u6709\u4e00\u9875 Form 8825\u5c31\u662f\u4f60\u7684\u623f\u4ea7\u660e\u7ec6\u3002\u516c\u53f8\u4f1a\u5728\u62a5\u7a0e\u5b8c\u540e\u7ed9\u4f60\u53d1\u4e00\u5f20 Schedule K-1\uff0c\u6d41\u5165\u4f60\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u8868Form 1040\uff08Individual Income Tax Return\uff09\u4e2d\u3002<\/p>\n<p><strong>\u4e3a\u4f55\u8981\u540c\u65f6\u8003\u8651\u5356\u51fa\u65f6\u95f4\u548c\u7528\u9014\uff1f<\/strong><\/p>\n<p>\u4f60\u4e5f\u8bb8\u542c\u8bf4\u8fc7\u7f8e\u56fd\u201c\u4e3b\u8981\u4f4f\u5b85\u201d\uff08primary residence\uff09\u5356\u623f\u53ef\u4ee5\u4eab\u53d7$250,000\uff08\u5355\u8eab\u7eb3\u7a0e\u4eba\uff09\u81f3$500,000\uff08\u592b\u59bb\u7eb3\u7a0e\u4eba\uff09\u7684\u514d\u7a0e\u989d\u3002\u7b80\u5355\u6765\u8bf4\u5c31\u662f\uff0c\u4f60\u7684\u623f\u5b50\u5356\u51fa\u65f6\u82e5\u662f\u589e\u503c\u4e86\uff0c\u53ea\u8981\u6ee1\u8db3\u4ee5\u4e0b\u51e0\u4e2a\u6761\u4ef6\u4fbf\u53ef\u4ee5\u514d\u9664\u589e\u503c\u7a0e\uff1a1\uff09\u5fc5\u987b\u662f\u4f60\u7684\u201c\u4e3b\u8981\u4f4f\u5b85\u201d\uff0c2\uff09\u6301\u6709\u623f\u5c4b\u6240\u6709\u67435\u5e74\uff0c3\uff09\u5728\u5356\u623f\u524d\u76845\u5e74\u5185\u81f3\u5c11\u67092\u5e74\u4f4f\u5728\u8fd9\u91cc\u30024\uff09\u6bcf\u4e00\u6b21\u623f\u5c4b\u4e70\u5356\u7684\u95f4\u9694\u4e0d\u80fd\u5c11\u4e8e2\u5e74\u3002\u662f\u4e0d\u662f\u5f88\u7b80\u5355\uff1f<\/p>\n<p><strong>\u4e0b\u9762\u6211\u4eec\u6765\u4e3e\u51e0\u4e2a\u4f8b\u5b50<\/strong>\uff1a<\/p>\n<p>A\u541b\u4e70\u4e86\u7b2c\u4e00\u5957\u623f\u5b50\u4f5c\u4e3a\u4e3b\u8981\u4f4f\u5b85\uff0c\u81ea\u4f4f2\u5e74\uff0c\u51fa\u79df3\u5e74\uff0c\u7136\u540e\u5356\u51fa\u8d5a\u4e8625\u4e07\u3002\u90a3\u4e48\uff0c\u8fd925\u4e07\u589e\u503c\u5b8c\u5168\u514d\u7a0e\u54e6\uff01<\/p>\n<p>B\u541b\u4e70\u4e86\u7b2c\u4e00\u5957\u623f\u4f5c\u4e3a\u4e3b\u8981\u4f4f\u5b85\uff0c\u81ea\u4f4f1\u5e74\uff0c\u51fa\u79df\u4e09\u5e74\uff0c\u642c\u56de\u6765\u4f4f1\u5e74\uff0c\u7136\u540e\u5356\u51fa\u8d5a\u4e8625\u4e07\u3002\u4e70\u623f\u540e\u81ea\u4f4f\u4e0d\u5230\u4e24\u5e74\u5bfc\u81f4\u201c\u4e3b\u8981\u4f4f\u5b85\u201d\u52a8\u673a\u88ab\u635f\uff0c\u7b2c\u4e00\u5e74\u7684\u81ea\u4f4f\u5728\u51fa\u79df\u4e09\u5e74\u540e\u4e0d\u518d\u6709\u6548\uff0c\u90a3\u4e48\u53ea\u6709\u6700\u540e1\u5e74\u81ea\u4f4f\u6709\u6548\uff0c\u800c IRS \u5c31\u641e\u51fa\u4e86\u4e2a\u6848\u4f8b\u8bf4\u662f\u6309\u6700\u540e\u81ea\u4f4f\u76841\u5e74\/2\u5e74\u7684\u6bd4\u4f8b\u6765\u8ba1\u7b97\u589e\u503c\u7a0e\u3002\u4e8e\u662fB\u541b\u6309\u7167\u6bd4\u4f8b12.5\u4e07\u7684\u589e\u503c\u9700\u8981\u7f34\u8d44\u672c\u5229\u5f97\u7a0e\uff08Capital Gain\uff0c\u7a0e\u738715%)\uff0c\u4e5f\u5c31\u662f\u5728\u4ed6\u7684 Schedule D \u4e0a\u767d\u767d\u4f9b\u4e0a$18,750\u7684\u7a0e\u54e6\uff01<\/p>\n<p>C\u541b\u4e70\u4e86\u7b2c\u4e00\u5957\u623f\u5b50\u4f5c\u4e3a\u4e3b\u8981\u4f4f\u5b85\uff0c\u81ea\u4f4f2\u5e74\uff0c\u51fa\u79df4\u5e74\uff0c\u7136\u540e\u5356\u51fa\u8d5a\u4e8625\u4e07\u3002\u867d\u7136\u4ed6\u4e00\u5171\u81ea\u4f4f\u4e862\u5e74\uff0c\u53ef\u662f\u4ed6\u5728\u5356\u623f\u524d5\u5e74\u5185\u5e76\u6ca1\u6709\u6ee1\u8db32\u5e74\u81ea\u4f4f\u8fd9\u4e2a\u6761\u4ef6\uff08\u7b2c1\u5e74\u81ea\u4f4f\u662f5\u5e74\u524d\uff09\uff0c\u5c45\u7136\u6574\u4e2a25\u4e07\u589e\u503c\u5168\u90e8\u90fd\u8981\u4ea4\u7a0e\uff0c\u4e5f\u5c31\u662f$37,500\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n<p>D\u541b\u4e70\u4e86\u7b2c\u4e00\u5957\u623f\u5b50\u4f5c\u51fa\u79df\u4f7f\u7528\u3002\u51fa\u79df3\u5e74\u540e\uff0c\u642c\u5165\u623f\u5b50\u81ea\u4f4f2\u5e74\uff0c\u7136\u540e\u5356\u51fa\u8d5a\u4e8625\u4e07\u3002\u867d\u7136\u4ed6\u4e00\u5f00\u59cb\u52a8\u673a\u5e76\u975e\u81ea\u4f4f\uff0c\u53ef\u662f\u90a3\u90fd\u4e0d\u662f\u4e8b\uff0c\u5173\u952e\u53ea\u8981\u4ed6\u5728\u5356\u623f\u524d5\u5e74\u5185\u6ee1\u8db32\u5e74\u81ea\u4f4f\u8fd9\u4e2a\u6761\u4ef6\uff0c\u6240\u4ee5\u53d8\u5356\u623f\u5b50\u768425\u4e07\u589e\u503c\u7a0e\u5168\u514d\u4e86\u3002<\/p>\n<p>E\u541b\u4e70\u4e86\u7b2c\u4e00\u5957\u623f\uff0c\u81ea\u4f4f\u4e24\u5e74\uff0c\u4e70\u4e86\u7b2c\u4e8c\u5957\u623f\u5e76\u642c\u5165\uff0c\u7b2c\u4e00\u5957\u623f\u5f00\u59cb\u51fa\u79df\u3002\u4e09\u5e74\u540e\u5356\u6389\u7b2c\u4e00\u5957\u623f\u8d5a\u4e8625\u4e07\uff0c\u540c\u65f6\u4e70\u4e86\u7b2c\u4e09\u5957\u623f\uff0c\u7b2c\u4e00\u5957\u623f\u768425\u4e07\u589e\u503c\u514d\u7a0e\u3002\u8fd9\u4e00\u5e74\uff0cE\u642c\u5165\u4e86\u7b2c\u4e09\u5957\u623f\u5c45\u4f4f\u5e76\u5c06\u7b2c\u4e8c\u5957\u623f\u51fa\u79df\uff0c\u4e24\u5e74\u540e\uff0c\u4ed6\u5356\u6389\u7b2c\u4e8c\u5957\u623f\uff0c\u54c7\uff0c\u53c8\u7b26\u5408\u4e86\u6240\u6709\u514d\u7a0e\u6761\u4ef6\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u8fd9\u4e2a\u4f18\u60e0\u53ef\u4ee5\u5faa\u73af\u4f7f\u7528\u3002\u5982\u679c\u4f60\u5bf9\u8fd9\u4e2a\u4f18\u60e0\u6709\u6240\u4e86\u89e3\uff0c\u53ef\u80fd\u4f1a\u60f3\u5230\u4f20\u8bf4\u4e2d\u76841031\u540c\u7c7b\u4ea4\u6362\uff08Like-Kind Exchange\uff09\uff0c\u6211\u4eec\u7a0d\u540e\u518d\u7ec6\u8bf4\u3002\u9664\u6b64\u4e4b\u5916\uff0c\u8fd8\u6709\u5f88\u591a\u5176\u4ed6\u653f\u7b56\u90fd\u4f1a\u5f71\u54cd\u5230\u4f60\u4e0e\u623f\u5730\u4ea7\u7a0e\u52a1\u7684\u5173\u7cfb\uff0c\u5728\u6b64\u5c31\u4e0d\u4e00\u4e00\u5217\u4e3e\u4e86\uff0c\u5c0f\u7f16\u60f3\u8bf4\u7684\u662f\uff0c\u60f3\u5408\u6cd5\u5408\u7406\u907f\u7a0e\uff0c\u4e70\u623f\u6574\u4f53\u89c4\u5212\u5f88\u91cd\u8981\uff01<\/p>\n<p><span style=\"color: #0000ff;\"><strong>\u7b2c\u4e8c\u96c6 \u8d2d\u4e70\u623f\u4ea7<\/strong><\/span><\/p>\n<p>\u4e70\u623f\u6210\u4ea4\u540e\u4f60\u4e00\u5b9a\u4f1a\u6536\u5230\u4e00\u5f20\u201c\u623f\u5730\u4ea7\u4ea4\u6613\u5b8c\u6210\u5355\u201d\uff08Closing \/ Settlement Statement\uff09\uff0c\u4fd7\u79f0 HD-1\uff0c\u91cc\u9762\u8bb0\u5f55\u7740\u8be6\u7ec6\u7684\u7ed3\u7b97\u65f6\u95f4\uff0c\u623f\u4ea7\u5730\u5740\uff0c\u4ee5\u53ca\u6240\u6709\u5b8c\u6210\u4ea4\u6613\u7684\u8d39\u7528\u5217\u8868\u3002\u8fd9\u662f\u4e00\u5f20\u53c8\u81ed\u53c8\u957f\u770b\u7740\u5c31\u5934\u75bc\u7684\u6e05\u5355\uff0c\u53ef\u662f\u4f60\u4e00\u5b9a\u8981\u4fdd\u7559\u597d\u5b83\uff0c\u56e0\u4e3a\u5b83\u51b3\u5b9a\u4e86\u4f60\u5356\u623f\u65f6\u548c\u8ba1\u7b97\u589e\u503c\u7a0e\u65f6\u7684\u623f\u5b50\u6210\u672c\uff08Basis\uff09\u3002\u4e0a\u9762\u6709\u4e70\u5356\u53cc\u65b9\u4ea4\u6613\u91d1\u989d\u660e\u7ec6\uff0c\u4f46\u4f60\u53ea\u9700\u8981\u5173\u6ce8\u4e70\u65b9\uff08Buyer\uff09\u7684\u660e\u7ec6\u5373\u53ef\u3002\u4f60\u7684\u6210\u4ea4\u8d39\u7528\uff08Closing Costs\uff09\u5305\u62ec\u4f63\u91d1\uff08Commission\uff09\uff0c\u4ea7\u6743\u8d39\u7528\uff08Title Costs\uff09\u7b49\u7b49\u90fd\u53ef\u4ee5\u52a0\u5230\u4f60\u7684\u8d2d\u4e70\u4ef7\u683c\u4e0a\u589e\u52a0\u623f\u5b50\u6210\u672c\u3002<\/p>\n<p>\u6bd4\u65b9\u8bf4\uff0c\u623f\u5b50\u4e70\u4ef750\u4e07\uff0c\u4f60\u7684 HD-1 \u8868\u4e0a\u663e\u793a\u5404\u79cd\u8d39\u75282\u4e07\uff0c\u90a3\u4e48\u5356\u623f\u65f6\u4f60\u7684\u6210\u672c\u5c31\u662f52\u4e07\uff0c\u8fd9\u6837\u589e\u503c\u90e8\u5206\u5c31\u51cf\u5c11\u4e862\u4e07\uff0c\u5f00\u5fc3\u5417\uff1f\u82e5\u662f\u4ee5\u516c\u53f8\u540d\u4e49\u4e70\u623f\uff0c\u4f60\u7684\u6210\u4ea4\u8d39\u7528\uff08Closing Costs\uff09\u4ee5\u53ca\u8d37\u6b3e\u8d39\u7528\uff08Loan Fees\uff09\u9700\u8981\u8ba1\u5165\u65e0\u5f62\u8d44\u4ea7\uff0c\u7136\u540e\u6309\u8d37\u6b3e\u65f6\u957f\u6765\u644a\u9500\uff08\u7c7b\u4f3c\u6298\u65e7\uff09\u3002<\/p>\n<p>\u53e6\u5916\u5f97\u5355\u72ec\u8bf4\u4e00\u8bf4\u623f\u4ea7\u7a0e\/\u5730\u7a0e\uff08Property Tax\uff09\u3002\u623f\u4ea7\u7a0e\u4f1a\u4e0e\u5176\u4ed6\u4e0a\u9762\u63d0\u5230\u7684\u8d39\u7528\u4e00\u6837\u6df7\u5728 HD-1 \u8868\u4e2d\uff0c\u5b83\u6c38\u8fdc\u9700\u8981\u88ab\u62ce\u51fa\u6765\u5355\u72ec\u5bf9\u5f85\u3002\u5982\u679c\u4f60\u7684\u623f\u5b50\u8fd9\u4e00\u5e74\u81ea\u4f4f\uff0c\u90a3\u4e48\u8bf7\u628a\u623f\u4ea7\u7a0e\u653e\u5230\u4f60\u7684\u4e2a\u4eba\u7a0e\u88681040\u7684 Schedule A \u5206\u9879\u6263\u51cf\u989d\uff08Itemized Deductions\uff09\u4e2d\u7b2c6\u884c\u3002\u5982\u679c\u4f60\u7684\u623f\u5b50\u7528\u4e8e\u51fa\u79df\uff0c\u90a3\u4e48\u8bf7\u5c06\u5b83\u653e\u5230 Schedule E \u623f\u5c4b\u51fa\u79df\u6536\u5165 (Rental and Royalty income\uff09\u7684\u7b2c16\u884c Taxes \u8d39\u7528\u3002<\/p>\n<p>\u5982\u679c\u4f60\u662f\u8d37\u6b3e\u4e70\u623f\uff0c\u90a3\u5728\u5c31\u4f1a\u5728\u7b2c\u4e8c\u5e74\u5e74\u521d\u6536\u5230\u8d37\u6b3e\u5229\u606f (Mortage Interest\uff091098\u8868\u3002\u5982\u679c\u623f\u5b50\u662f\u81ea\u4f4f\u5462\uff0c\u4f60\u53ef\u4ee5\u5f00\u5fc3\u5730\u628a\u8fd9\u4e2a\u5229\u606f\u586b\u5165\u4f60\u7684 Schedule A \u5206\u9879\u6263\u51cf\u989d\uff08Itemized Deductions\uff09\u7b2c10\u884c\u3002\u5982\u679c\u623f\u5b50\u7528\u4e8e\u51fa\u79df\uff0c\u90a3\u4e48\u5219\u9700\u8981\u653e\u5230\u5230 Schedule E \u623f\u5c4b\u51fa\u79df\u6536\u5165 (Rental and Royalty Income) \u7684\u7b2c12\u884c\u8d37\u6b3e\u5229\u606f\u652f\u51fa\uff08Mortage Interest\uff09\u3002\u901a\u5e38\u6765\u8bf4\uff0c\u521a\u4e70\u623f\u7684\u524d\u51e0\u5e74\u4ed8\u7684\u623f\u8d37\u5229\u606f\u7684\u6bd4\u4f8b\u7279\u522b\u9ad8\uff0c\u6240\u4ee5\u53ef\u4ee5\u6263\u7a0e\u7684\u91d1\u989d\u4e5f\u975e\u5e38\u53ef\u89c2\u3002\u8d37\u6b3e\u94f6\u884c\u6536\u53d6\u7684\u70b9\u6570\uff08Points\uff09\u4e5f\u53ef\u4ee5\u4ee5\u7c7b\u4f3c\u5229\u606f\u65b9\u6cd5\u5904\u7406\uff0c\u89c6\u60c5\u51b5\u5728\u4e70\u623f\u5f53\u5e74\u5168\u90e8\u62b5\u6263\u6216\u662f\u6309\u8d37\u6b3e\u7684\u5e74\u9650\u6765\u644a\u9500\u62b5\u6263\u3002<\/p>\n<p><span style=\"color: #0000ff;\"><strong>\u7b2c\u4e09\u96c6 \u623f\u5c4b\u8fd0\u8425<\/strong><\/span><\/p>\n<p>\u623f\u5b50\u5230\u624b\u540e\uff0c\u4e1a\u4e3b\u5c31\u8981\u8003\u8651\u6536\u5165\u652f\u51fa\u5c06\u5982\u4f55\u5f71\u54cd\u5230\u4f60\u7684\u7f34\u7a0e\u989d\u4e86\u3002\u90a3\u4e48\u4f60\u53ef\u4ee5\u4eab\u53d7\u54ea\u4e9b\u6709\u623f\u4e00\u65cf\u7684\u4f18\u60e0\u653f\u7b56\u5462\uff1f \u9996\u5148\uff0c\u6211\u4eec\u8981\u660e\u767d\u81ea\u5df1\u7684\u623f\u5c4b\u5230\u5e95\u662f\u81ea\u4f4f\u8fd8\u662f\u51fa\u79df\u3002\u5f88\u591a\u7eb3\u7a0e\u4eba\u60c5\u51b5\u590d\u6742\u6216\u8005\u62e5\u6709\u591a\u5904\u623f\u4ea7\uff0c\u81ea\u5df1\u4e5f\u641e\u4e0d\u6e05\u695a\u6bcf\u5957\u623f\u5e94\u8be5\u7b97\u4f5c\u54ea\u4e00\u7c7b\u3002\u4f8b\u5982A\u541b\u5e38\u5e74\u4f4f\u5728\u6ce2\u7279\u5170\uff0c\u53ef\u662f\u590f\u5a01\u5937\u6709\u4e00\u5957\u5ea6\u5047\u623f\uff0c\u5076\u5c14\u53bb\u4f4f\u4f4f\uff0c\u5076\u5c14\u51fa\u79df\uff0c\u8fd9\u7a76\u7adf\u600e\u4e48\u7b97\u5462\uff1f<\/p>\n<p>\u6240\u4ee5\u5c0f\u7f16\u5728\u8fd9\u91cc\u53c8\u8981\u79d1\u666e\u4e00\u4e0b<strong>\u623f\u5c4b\u5728\u7a0e\u52a1\u9886\u57df\u91cc\u7684\u5206\u7c7b\u4e86<\/strong>:<\/p>\n<p><strong>\u4e2a\u4eba\u4e3b\u8981\u4f4f\u5b85\uff08Principal Residence\uff09<\/strong><\/p>\n<p>\u987e\u540d\u601d\u4e49\uff0c\u53ea\u8981\u662f\u81ea\u5df1\u4f4f\u6216\u662f\u4e00\u5e74\u4e0d\u8d85\u8fc715\u5929\u51fa\u79df\u65e5\uff08Rental Days\uff09\uff0c\u90fd\u53ef\u4ee5\u5f53\u6210\u81ea\u4f4f\u623f\u3002<\/p>\n<p><strong>\u7b2c\u4e8c\u5957\u623f\uff08Second Home\uff09<\/strong><\/p>\n<p>IRS \u8ba4\u4e3a\u6bcf\u4e2a\u4eba\u53ef\u4ee5\u5408\u7406\u62e5\u6709\u4e24\u5957\u623f\uff0c\u53ea\u8981\u4f60\u662f\u81ea\u4f4f\uff0c\u6216\u662f\u51fa\u79df\u65e5\u5c11\u4e8e15\u5929\uff0c\u5e76\u4e14\u81ea\u4f4f\uff08Personal Days\uff09\u8d85\u8fc714\u5929\uff0c\u90a3\u4e48\u4f60\u8fd915\u5929\u4ee5\u5185\u7684\u79df\u91d1\u6536\u5165 IRS \u4e5f\u61d2\u5f97\u7ba1\uff0c\u8fd9\u5957\u623f\u5b50\u4e5f\u987a\u7406\u6210\u7ae0\u5730\u5c5e\u4e8e\u81ea\u4f4f\u623f\u3002\u82e5\u4e0d\u6ee1\u8db3\u4e0a\u8ff0\u6761\u4ef6\uff0c\u4f60\u7684\u79df\u91d1\u5219\u9700\u8981\u4e0a\u62a5\u5230 Sch E\uff0c\u800c\u76f8\u5173\u8d37\u6b3e\u5229\u606f\uff0c\u623f\u4ea7\u7a0e\u7b49\u7b49\u62b5\u6263\u90fd\u9700\u8981\u5206\u6210 Sch E \u51fa\u79df\u548c Sch A \u81ea\u4f4f\u4e24\u90e8\u5206\u3002\u5f53\u7136\u5566\uff0c\u5c0f\u7f16\u4e5f\u4e0d\u77e5\u9053 IRS \u5982\u4f55\u80fd\u8ffd\u8e2a\u4f60\u7684\u51fa\u79df\u5929\u6570\uff0c\u8fd9\u4e2a\uff0c\u5168\u9760\u81ea\u89c9\u5427\u3002\u4e0d\u7ba1\u600e\u6837\uff0c\u4fdd\u7559\u6240\u6709\u8d39\u7528\u7684\u201c\u8bc1\u636e\u201d\u4e00\u5b9a\u4e0d\u4f1a\u9519\uff01<\/p>\n<p><strong>\u5047\u65e5\u51fa\u79df\u623f\uff08Vacation Rental\uff09<\/strong><\/p>\n<p>\u4f60\u90fd\u5df2\u7ecf\u6709\u4e24\u5957\u623f\u5b50\uff0c\u7b2c\u4e09\u5957\u6216\u4ee5\u4e0a\u4f60\u603b\u4e0d\u80fd\u5206\u8eab\u4f4f\u90a3\u4e48\u591a\u5929\u4e86\u5427\u3002\u4e8e\u662f IRS \u9ed8\u8ba4\u4f60\u53ef\u80fd\u4f1a\u79df\u51fa\u53bb\uff0c\u6216\u8005\u5076\u5c14\u53bb\u5ea6\u5047\u4f4f\u4f4f\u3002\u53ea\u8981\u79df\u671f\u8d85\u8fc714\u5929\uff0c\u5e76\u4e14\u4f60\u81ea\u4f4f\u5929\u6570\u5c11\u4e8e14\u5929\u6216\u662f\u79df\u671f\u768410%\uff0c\u90a3\u4e48\u8fd9\u5c31\u662f\u5957\u51fa\u79df\u623f\u4e86\u3002\u548c\u4e4b\u524d\u6240\u8bb2\u5bf9\u51fa\u79df\u623f\u7684\u5904\u7406\u65b9\u5f0f\u4e00\u81f4\uff0c\u6240\u6709\u79df\u91d1\u6536\u5165\u548c\u652f\u51fa\u90fd\u9700\u62a5\u5728 Sch E \u4e0a\u3002<\/p>\n<p><strong>\u51fa\u79df\u623f\uff08Rental Property\uff09<\/strong><\/p>\n<p>\u8fd9\u5c31\u662f\u7eaf\u7cb9\u7684\u51fa\u79df\u623f\u4e86\uff0c\u4e0d\u518d\u9700\u8981\u51fa\u79df\u65e514\u5929\u6d4b\u8bd5\uff0c\u53ea\u8981\u4e2a\u4eba\u81ea\u4f4f\u4e0d\u8d85\u8fc714\u5929\u5219\u6240\u6709\u6536\u5165\u652f\u51fa\u5168\u90e8 Sch E \u62a5\u4e0a\u3002<\/p>\n<p><strong>\u6295\u8d44\u623f\u4ea7\u6216\u5730\u4ea7\uff08Investment Property\uff09<\/strong><\/p>\n<p>\u65e2\u4e0d\u51fa\u79df\u4e5f\u4e0d\u81ea\u4f4f\uff0c\u7eaf\u7cb9\u7b49\u7740\u5347\u503c\u7684\u6295\u8d44\u623f\u3002\u4f8b\u5982\u7ee7\u627f\u7684\u540d\u4eba\u53e4\u5b85\uff0c\u6216\u662f\u773c\u770b\u8981\u5347\u503c\u7684\u5730\u76ae\u7b49\u7b49\u3002\u8fd9\u7c7b\u578b\u623f\u5730\u4ea7\u7684\u652f\u51fa\u5c5e\u4e8e\u6295\u8d44\uff08Investment Expense\uff09\u800c\u975e\u8fd0\u8425\uff0c\u6240\u6709\u623f\u4ea7\u7a0e\/\u5730\u7a0e\u4e5f\u53ea\u80fd\u62a5\u5230 Sch A \u4e0a\u62b5\u6263\u3002\u8fd9\u91cc\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u6295\u8d44\u76f8\u5173\u5229\u606f\uff08Investment Interest\uff09\u62b5\u6263\u53ea\u6709\u4f4e\u4e8e\u6295\u8d44\u6536\u5165\u7684\u90e8\u5206\u80fd\u653e\u5230 Sch A \u62b5\u6263\uff0c\u5176\u4ed6\u6295\u8d44\u652f\u51fa\u586b\u5165 Sch A \u6742\u9879\u62b5\u6263\uff0c\u53d7\u9650\u4e8e2%\u51c0\u6536\u5165\uff08Adjusted Gross Income\uff0c\u7b80\u79f0AGI\uff09\u7684\u8981\u6c42\u3002<\/p>\n<p><strong>\u5546\u4e1a\u623f\u4ea7\uff08Business Property\uff09<\/strong><\/p>\n<p>\u987e\u540d\u601d\u4e49\uff0c\u5c31\u662f\u7528\u4e8e\u5546\u4e1a\u751f\u610f\u7528\u9014\u7684\u623f\u4ea7\uff0c\u4f8b\u5982\u5bbe\u9986\u4f9b\u5ba2\u4eba\u4f7f\u7528\u7684\u5927\u697c\u7b49\u3002\u5546\u4e1a\u623f\u4ea7\u901a\u5e38\u90fd\u662f\u4ee5\u516c\u53f8\u5f62\u5f0f\u6765\u62a5\u7a0e\uff0c\u5c5e\u4e8e\u4e3b\u52a8\u8fd0\u8425\u7684\u751f\u610f\uff0c\u901a\u5e38\u4e0d\u53d7\u5230\u623f\u5730\u4ea7\u201c\u88ab\u52a8\u751f\u610f\uff08Passive Activity\uff09\u201d\u7684\u89c4\u5b9a\u9650\u5236\u3002<\/p>\n<p>\u5206\u6e05\u695a\u81ea\u5df1\u623f\u4ea7\u7c7b\u578b\u4e4b\u540e\uff0c\u63a5\u4e0b\u6765\u6211\u4eec\u5c31\u6765\u770b\u770b<strong>\u54ea\u4e9b\u8d39\u7528\u662f\u4f60\u53ef\u4ee5\u5229\u7528\u8d77\u6765\u5408\u7406\u51cf\u7a0e\u7684<\/strong>\uff1a<\/p>\n<p><strong>\u623f\u8d37\u5229\u606f\u548c\u70b9\u6570\uff08Mortgage Interest &amp; Points\uff09<\/strong><\/p>\n<p>\u524d\u9762\u5728\u7b2c\u4e8c\u96c6\u4e70\u623f\u65f6\u63d0\u5230\u8d37\u6b3e\u5229\u606f\u5982\u4f55\u62a5\u7a0e\uff0c\u90a3\u4e48\u5728\u4ee5\u540e\u6bcf\u4e00\u5e74\u90fd\u53ef\u4ee5\u5982\u6cd5\u70ae\u5236\u653e\u5165 Sch A \u5206\u9879\u6263\u51cf\u989d\uff08\u9002\u7528\u4e8e\u81ea\u4f4f\uff09\u6216\u8005Sch E\uff08\u9002\u7528\u4e8e\u51fa\u79df\uff09\u6765\u62b5\u6263\u4f60\u7684\u5e94\u7f34\u7a0e\u6536\u5165\uff08Taxable Income\uff09\u3002\u4e0d\u8bba\u7eb3\u7a0e\u4eba\u662f\u65b0\u4e70\u623f\u6216\u662f\u7533\u8bf7\u91cd\u65b0\u8d37\u6b3e\uff08Refinance\uff09\uff0c\u5934\u51e0\u5e74\u8fd8\u6b3e\u4e2d\u7684\u9ad8\u6bd4\u4f8b\u623f\u8d37\u5229\u606f\u90fd\u53ef\u4ee5\u4e3a\u4f60\u7701\u4e0b\u4e0d\u5c11\u7a0e\u91d1\u3002<\/p>\n<p><strong>\u623f\u8d37\u4fdd\u9669\u8d39\u7528 \uff08Mortgage Insurance\uff09<\/strong><\/p>\n<p>\u8fd9\u9879\u4f18\u60e0\u5bf9\u7f8e\u56fd\u4f4e\u6536\u5165\u623f\u4e3b\u800c\u8a00\u6bd4\u8f83\u91cd\u8981\uff0c\u56e0\u4e3a\u4ed6\u4eec\u5f80\u5f80\u65e0\u529b\u81ea\u4ed8\u9ad8\u989d\u7684\u9996\u4ed8\uff0c\u5fc5\u987b\u5728\u623f\u5c4b\u51c0\u503c\u589e\u81f320%\u4e4b\u524d\u8d2d\u4e70\u4e2a\u4eba\u623f\u8d37\u4fdd\u9669\uff0c\u800c\u8fd9\u90e8\u5206\u8d39\u7528\u53ef\u586b\u5165 Sch A \u5206\u9879\u6263\u51cf\u989d\uff08\u9002\u7528\u4e8e\u81ea\u4f4f\uff09\u3002\u56e0\u6b64\uff0c\u4e00\u65e6\u4f60\u7684\u8c03\u6574\u51c0\u6536\u5165\uff08AGI\uff09\u9ad8\u8fbe$109,000 (\u592b\u59bb\u7eb3\u7a0e\u4eba\uff09\u6216$54,500\uff08\u592b\u59bb\u5206\u5f00\u7eb3\u7a0e\u6216\u5355\u8eab\u7eb3\u7a0e\u4eba\uff09\u5219\u56e0\u4e3a\u6536\u5165\u8fc7\u9ad8\u800c\u4e0d\u80fd\u518d\u4eab\u53d7\u8fd9\u4e2a\u4f18\u5f85\u3002<\/p>\n<p><strong>\u623f\u4ea7\u7a0e \/ \u5730\u7a0e\uff08Property Tax\uff09<\/strong><\/p>\n<p>\u5982\u5728\u7b2c\u4e8c\u96c6\u4e70\u623f\u7bc7\u63d0\u5230\uff0c\u4f60\u652f\u4ed8\u7684\u5730\u65b9\u4e0e\u5dde\u7684\u623f\u4ea7\u7a0e\u53ef\u653e\u5165 Sch A \u5206\u9879\u6263\u51cf\u989d\uff08\u9002\u7528\u4e8e\u81ea\u4f4f\uff09\u6216\u8005 Sch E\uff08\u9002\u7528\u4e8e\u51fa\u79df\uff09\u6765\u62b5\u6263\u4f60\u8054\u90a6\u7a0e\u548c\u5dde\u7a0e\u3002\u552f\u4e00\u4e0d\u540c\u4e8e\u7b2c\u4e00\u5e74\u7684\u662f\u5b83\u4e0d\u518d\u85cf\u4e8e\u4f60\u7684 HD-1 \u4e2d\uff0c\u4f60\u4f1a\u6536\u5230\u5355\u72ec\u4e00\u5f20\u8d44\u4ea7\u7a0e\u5355\uff08Property Tax Statement\uff09\u3002<\/p>\n<p><strong>\u610f\u5916\u635f\u5931\uff08Casualty Loss\uff09<\/strong><\/p>\n<p>\u8fd9\u4e00\u70b9\u662f\u5f88\u591a\u4eba\u4e0d\u77e5\u9053\u7684\u3002\u4f8b\u5982\u6d2a\u6c34\u628a\u623f\u5b50\u51b2\u6bc1\u4e86\uff0c\u623f\u5b50\u4e8f\u635f50\u4e07\uff0c\u4fdd\u9669\u8865\u507f\u4e8640\u4e07\uff0c\u90a3\u5269\u4e0b\u768410\u4e07\u5c31\u662f\u4f60\u7684\u610f\u5916\u635f\u5931\uff0c\u53ef\u4ee5\u653e\u5165 Sch A \u5206\u9879\u6263\u51cf\u989d\uff0c\u7ecf\u8fc7\u9650\u989d\u8ba1\u7b97\u540e\u6700\u7ec8\u5f97\u5230\u53ef\u4ee5\u62b5\u6263\u7684\u989d\u5ea6\u3002<\/p>\n<p><strong>\u88c5\u4fee\u6539\u88c5\u8d39\u7528\uff08Improvement\uff09<\/strong><\/p>\n<p>\u4f8b\u5982\u623f\u5b50\u4e70\u4ef750\u4e07\uff0c\u4e1a\u4e3b\u81ea\u5df1\u82b1\u4e8620\u4e07\u88c5\u4fee\u6539\u88c5\uff0c\u90a3\u4e48\u623f\u5b50\u662f\u4e0d\u662f\u5c31\u5347\u503c\u4e86\u5462\uff1f\u800c\u5c06\u6765\u623f\u5b50\u51fa\u552e\u65f6\u4e1a\u4e3b\u7684\u6210\u672c\uff08Basis\uff09\u4e5f\u5c31\u63d0\u9ad8\u4e86\u5927\u7ea620\u4e07\uff0c\u8ba1\u7b97\u589e\u503c\u7a0e\u65f6\u7684\u589e\u503c\u90e8\u5206\u5c31\u76f8\u5e94\u51cf\u5c11\u4e86\u3002\u8fd9\u5c31\u662f\u6240\u8c13\u7684\u62b5\u6d88\u589e\u503c\u83b7\u5229\u7a0e\u3002<\/p>\n<p><strong>\u623f\u5c4b\u8282\u80fd\u73af\u4fdd\u88c5\u4fee\u548c\u6539\u8fdb\uff08Residential Energy Credit\uff09<\/strong><\/p>\n<p>\u7f8e\u56fd\u653f\u5e9c\u9f13\u52b1\u7eb3\u7a0e\u4eba\u8282\u80fd\u73af\u4fdd\uff0c\u51e1\u662f\u6709\u76f8\u5173\u63d0\u5347\u5c45\u5bb6\u8282\u80fd\u6548\u76ca\u7684\u88c5\u4fee\u548c\u6539\u8fdb\uff0c\u5305\u62ec\u5b89\u88c5\u592a\u9633\u80fd\u677f\u3001\u8282\u80fd\u70ed\u6c34\u5668\uff0c\u9694\u70ed\u95e8\u7a97\u7b49\uff0c\u53ef\u4ee5\u83b7\u5f97\u6700\u9ad8$1,000\u7684\u7a0e\u52a1\u51cf\u514d\uff08Residential Energy Credits\uff09\u4f18\u60e0\u3002\u7a0e\u52a1\u51cf\u514d\uff08Credits\uff09\u4e0d\u540c\u4e8e\u5404\u79cd\u7a0e\u52a1\u62b5\u6263\uff08Deductions\uff09\uff0c\u5b83\u662f\u5728\u524d\u671f\u6b65\u9aa4\u8ba1\u7b97\u51fa\u6765\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\uff08Taxable Income\uff09\u7684\u57fa\u7840\u4e4b\u4e0a\uff0c\u76f4\u63a5\u51cf\u514d\u76f8\u5e94\u7a0e\u989d\u7684\u9879\u76ee\uff0c\u6240\u4ee5\u4f60\u4f1a\u57281040\u7a0e\u8868\u7a0d\u7a0d\u9760\u540e\u7684\u4f4d\u7f6e\uff0c\u4e5f\u5c31\u662f\u7b2c48\u81f354\u884c\u627e\u5230\u5b83\u3002\u800c\u5546\u4e1a\u623f\u4ea7\u57fa\u4e8e\u533b\u7597\u9700\u6c42\u7684\u6539\u88c5\u5de5\u7a0b\uff0c\u4f8b\u5982\u5b89\u88c5\u8f6e\u6905\u5761\u9053\u3001\u65b9\u4fbf\u6b8b\u969c\u4eba\u58eb\u4f7f\u7528\u7684\u95e8\u7a97\uff0c\u6d74\u7f38\u7b49\uff0c\u90fd\u53ef\u83b7\u5f97\u62b5\u7a0e\u6216\u51cf\u7a0e\u4f18\u60e0\u3002<\/p>\n<p><strong>\u5bb6\u5ead\u529e\u516c\u5ba4\uff08Home office\uff09<\/strong><\/p>\n<p>\u5982\u679c\u4f7f\u7528\u81ea\u5bb6\u4e66\u623f\u4f5c\u4e3a\u5bb6\u5ead\u529e\u516c\u5ba4\uff0c\u53ef\u4ee5\u6309\u529e\u516c\u5ba4\u6240\u5360\u623f\u5c4b\u9762\u79ef\u6bd4\u4f8b\u5c06\u623f\u8d37\u5229\u606f\uff0c\u623f\u4ea7\u7a0e\uff0c\u6c34\u7535\u8d39\uff0c\u4fdd\u9669\uff0c\u7b49\u4e00\u7cfb\u5217\u8d39\u7528\u7684\u767e\u5206\u6bd4\uff0c\u76f4\u63a5\u653e\u5165 Schedule C \u4f5c\u4e3a\u751f\u610f\u652f\u51fa (Business Expenses)\uff0c\u7528\u4e8e\u62b5\u6263\u81ea\u96c7\uff08Self-Employment\uff09\u6536\u5165\u3002\u5982\u679c\u4f60\u89c9\u5f97\u8ffd\u8e2a\u8fd9\u4e48\u591a\u8d39\u7528\u592a\u7e41\u7410\uff0cIRS \u4e5f\u4e3a\u4f60\u63d0\u4f9b\u4e86\u7b80\u5355\u7684\u66ff\u4ee3\u65b9\u5f0f\uff0c\u5373\u53ef\u4ee5\u62b5\u6263$5\/\u5e73\u65b9\u82f1\u5c3a\uff08\u6700\u9ad8$1,500\/\u5e74\uff09\u7684\u5bb6\u5ead\u529e\u516c\u5ba4\u8d39\u7528\u3002<\/p>\n<p>\u4ee5\u4e0a\u8fd9\u4e9b\u57fa\u672c\u7a0e\u52a1\u4f18\u60e0\u51e0\u4e4e\u65e0\u95e8\u69db\uff0c\u9002\u5408\u6240\u6709\u7c7b\u578b\u7684\u623f\u4ea7\uff01\u800c\u63a5\u4e0b\u6765\u8fd9\u4e9b\u62b5\u6263\uff0c<strong>\u5bf9\u8fd0\u8425\u4e2d\u7684\u51fa\u79df\u623f\/\u5546\u4e1a\u623f\u975e\u5e38\u91cd\u8981<\/strong>\uff01\u901a\u5e38\u4f1a\u89c1\u5230 Sch E \u6216\u662f\u516c\u53f8\u7a0e\u8868 Form4562\uff08\u6298\u65e7\u8ba1\u7b97\u8868\uff09\u4e0a\u4f1a\u51fa\u73b0\u4e00\u7b14\u53ef\u89c2\u7684\u6298\u65e7\u8d39\u7528\uff0c\u65e0\u9700\u73b0\u91d1\u652f\u51fa\u5374\u53ef\u4ee5\u62b5\u6d88\u6536\u5165\uff0c\u8c01\u80fd\u4e0d\u7231\uff01<\/p>\n<p><strong>\u623f\u5c4b\u666e\u901a\u6298\u65e7\uff08Depreciation\uff09<\/strong><\/p>\n<p>\u6298\u65e7\u65b9\u6cd5\u548c\u5e74\u9650\u53c8\u56e0\u623f\u4ea7\u7684\u6027\u8d28\u800c\u6709\u6240\u4e0d\u540c\u3002\u82e5\u662f\u5546\u4e1a\u623f\u4ea7\uff0c\u5373\u4ee5\u516c\u53f8\u540d\u4e49\u6295\u8d44\u7684\u4e2d\u5927\u578b\u623f\u4ea7\uff0c\u4f8b\u5982\u7528\u4e8e\u5546\u4e1a\u7528\u9014\u7684\u5199\u5b57\u697c\uff0c\u5e97\u94fa\uff0c\u5de5\u4e1a\u5efa\u7b51\u7b49\uff0c\u5546\u4e1a\u623f\u4ea7\u7684\u76f4\u7ebf\u6298\u65e7\u5e74\u9650\u662f39\u5e74\u3002\u82e5\u662f\u6c11\u7528\u623f\u4ea7\uff0c\u7ed9\u5e7f\u5927\u7fa4\u4f17\u63d0\u4f9b\u4f4f\u5b85\u89e3\u51b3\u4e86\u6c11\u751f\u95ee\u9898\uff0cIRS \u5f53\u7136\u662f\u8981\u7167\u987e\u7684\u3002\u6c11\u7528\u623f\u4ea7\u53ef\u4ee5\u6bd4\u5546\u4e1a\u623f\u4ea7\u66f4\u5feb\u901f\u7684\u6298\u65e7\uff0c\u5e74\u9650\u662f27.5\u5e74\u3002\u4f8b\u5982\u4f60\u57282015\u5e741\u67081\u65e5\u4e70\u7684\u623f\u5b50100\u4e07\uff0c\u90a3\u4e482015\u5e74\u4f60\u53ef\u4ee5\u5c063.6\u4e07\uff08=100\u4e07\/27.5\u5e74\uff09\u7684\u6298\u65e7\u7528\u4e8e\u62b5\u6d88\u4f60\u7684\u79df\u91d1\u6536\u5165\u3002<\/p>\n<p><strong>\u56fa\u5b9a\u8d44\u4ea7\u7684179\u6298\u65e7\u4ee5\u53ca\u5956\u52b1\u6298\u65e7\uff08179 \/ Bonus Depreciation\uff09<\/strong><\/p>\n<p>\u5965\u5df4\u9a6c\u4ee5\u53ca\u56fd\u4f1a\u53ef\u80fd\u505a\u5f97\u6700\u5230\u4f4d\u7684\u4e00\u4ef6\u4e8b\u60c5\u5c31\u662f\u51b3\u5b9a\u6c38\u4e45\u5ef6\u957f$500,000\u7684179\u6298\u65e7\u989d\u3002\u57282015\u5e74\u5723\u8bde\u8282\u5de6\u53f3\u653f\u5e9c\u516c\u5e03\u8fd9\u4e2a\u53ef\u559c\u6d88\u606f\u65f6\uff0c\u623f\u4ea7\u8d44\u4ea7\u62e5\u6709\u8005\u4eec\u548c\u5404\u754c\u751f\u610f\u4eba\u4eec\u4e3e\u56fd\u6b22\u817e\u3002\u6761\u4f8b\u89c4\u5b9a\uff0c\u5982\u679c\u4f60\u4eca\u5e74\u6dfb\u7f6e\u4e86\u4e0d\u8d85\u8fc7$500,000\u56fa\u5b9a\u8d44\u4ea7\uff08\u65b0\u7684\u6216\u662f\u4e8c\u624b\uff09\uff0c\u90a3\u4e48\u4f60\u53ef\u4ee5\u76f4\u63a5\u5f53\u505a\u6298\u65e7\u8d39\u7528\u6765\u62b5\u6d88\u6536\u5165\uff0c\u65e0\u9700\u8ba1\u5165\u56fa\u5b9a\u8d44\u4ea7\u3002\u53e6\u5916\uff0c\u6761\u4f8b\u8fd8\u89c4\u5b9a\u4e86\u5956\u52b1\u6298\u65e7\u989d2015-2017\u5e74\u4fdd\u6301 50%\uff0c 2018\u4e3a40%\uff0c 2019\u5e74\u4e3a30%\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u5982\u679c\u4f602015\u5e74\u4e70\u5165\u4e00\u53f0\u5168\u65b0\u8bbe\u5907\uff0c\u4ef7\u503c10\u4e07\uff0c\u90a3\u4e48\u4f60\u53ef\u4ee5\u5c065\u4e07\u76f4\u63a5\u5956\u52b1\u6298\u65e7\u6765\u62b5\u6d88\u4f60\u7684\u6536\u5165\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5956\u52b1\u6298\u65e7\u989d\u4ec5\u9650\u4e8e\u5168\u65b0\u7684\u56fa\u5b9a\u6295\u8d44\u8d22\u4ea7\u3002<\/p>\n<p><strong>\u5c0f\u989d\u56fa\u5b9a\u8d44\u4ea7\u6dfb\u7f6e\u5b89\u5168\u6e2f\uff08TPR De Minimis Safe Harbor\uff09<\/strong><\/p>\n<p>\u8fd9\u662f\u7f8e\u56fd\u653f\u5e9c\u65b0\u51fa\u53f0\u7684\u56fa\u5b9a\u8d44\u4ea7\u89c4\u5b9a\uff08Tangible Property Regulation\uff0c\u7b80\u79f0 TPR\uff09\u4e2d\u53e6\u4e00\u6761\u5bf9\u6709\u623f\u4e00\u65cf\u5927\u597d\u7684\u653f\u7b56\u3002\u901a\u5e38\u5c0f\u989d\u56fa\u5b9a\u8d44\u4ea7\u6dfb\u7f6e\uff0c\u4f8b\u5982\u8d2d\u7f6e\u6c99\u53d1$2,000\u7f8e\u5143\uff0c\u662f\u9700\u8981\u8ba1\u5165\u56fa\u5b9a\u8d44\u4ea7\uff0c\u7136\u540e\u6309\u7167\u4e94\u5e74\u6298\u65e7\u3002\u53ef\u662f\u4ece2015\u5e74\u8d77\uff08\u4e25\u683c\u610f\u4e49\u4e0a\u8bf4\u662f2016\u8d77\uff09\u4e00\u5207\u5355\u4ef6$2,500\u4ee5\u4e0b\u7684\u8d2d\u4e70\u5168\u90e8\u76f4\u63a5\u5f53\u505a\u8d39\u7528\u652f\u51fa\uff0c\u4e0d\u518d\u5206\u591a\u5e74\u6298\u65e7\uff0c\u4e5f\u4e0d\u8ba1\u5165\u4e0a\u4e00\u6761\u63d0\u5230\u7684179\u6298\u65e7\u6216\u8005\u5956\u52b1\u6298\u65e7\u7684\u8ba1\u7b97\u8303\u56f4\u3002<\/p>\n<p>\u4f60\u53ef\u80fd\u4f1a\u95ee\uff0c\u90a3\u5982\u679c<strong>\u6211\u4e0d\u4f4f\u5728\u7f8e\u56fd\uff0c\u4e5f\u4e0d\u662f\u7eff\u5361\u6301\u6709\u8005\uff0c\u53ef\u662f\u6211\u6709\u94b1\u60f3\u5728\u7f8e\u56fd\u6295\u8d44\uff0c\u7a0e\u52a1\u8981\u600e\u4e48\u529e<\/strong>\uff1f\u8fd9\u5c31\u56de\u5230\u4e00\u5f00\u59cb\u6211\u4eec\u8981\u89e3\u51b3\u7684\u95ee\u9898\uff0c\u7a0e\u52a1\u8eab\u4efd\u8ddf\u62a5\u7a0e\u6709\u4ec0\u4e48\u5173\u7cfb\uff1f\u5982\u679c\u4f60\u4e0d\u662f\u7f8e\u56fd\u7a0e\u52a1\u516c\u6c11\uff0cIRS \u5bf9\u4f60\u7684\u7f34\u7a0e\u8981\u6c42\u7a0d\u5fae\u4e25\u683c\u3002\u5176\u5b9e\u60f3\u60f3\u4e5f\u662f\u5408\u60c5\u5408\u7406\uff0c\u4f60\u82e5\u9003\u7a0e\uff0c\u8fdc\u5728\u5929\u8fb9\u4ed6\u4eec\u4e5f\u6293\u4e0d\u5230\u4f60\uff0c\u6240\u4ee5\u7a0e\u5fc5\u987b\u4ece\u6e90\u5934\u6536\u8d77\u3002<\/p>\n<p>\u4ee5\u4e2a\u4eba\u8eab\u4efd\u6301\u6709\u7684\u623f\u4ea7\u82e5\u6709\u79df\u91d1\u6536\u5165\uff0c\u9700\u8981\u6839\u636e\u4f60\u5bf9\u4e8e\u8fd9\u4e2a\u51fa\u79df\u751f\u610f\u7684\u201c\u53c2\u4e0e\u7ba1\u7406\u7a0b\u5ea6 (Material Participation)\u201d\u6765\u51b3\u5b9a\u4f60\u7684\u9700\u7f34\u7a0e\u623f\u79df\u6700\u7ec8\u5982\u4f55\u8ba1\u7b97\uff1a<\/p>\n<p>\u5bf9\u4e8e\u6d88\u6781\u53c2\u4e0e\u623f\u5c4b\u7ba1\u7406\u7684\u5916\u56fd\u6301\u6709\u8005\uff0c\u901a\u4fd7\u70b9\u8bf4\u5c31\u662f\u4f60\u53ea\u7ba1\u628a\u623f\u5b50\u79df\u7ed9\u79df\u5ba2\uff0c\u5e76\u4e0d\u82b1\u65f6\u95f4\u7cbe\u529b\u53bb\u7ba1\u7406\uff0c\u7ef4\u4fee\u4e0e\u670d\u52a1\u7b49\u3002\u90a3\u4e48\u4f60\u5fc5\u987b\u4f7f\u7528\u603b\u989d\u6cd5\u6765\u8ba1\u7b97\uff0c\u5373\u79df\u91d1\u6536\u5165\u603b\u989d\u768430%\u3002<\/p>\n<p>\u5bf9\u4e8e\u79ef\u6781\u53c2\u4e0e\u623f\u5c4b\u7ba1\u7406\u7684\u5916\u56fd\u6301\u6709\u8005\uff0cIRS \u8ba4\u4e3a\u4f60\u90fd\u90a3\u4e48\u79ef\u6781\u53c2\u4e0e\u4e86\uff0c\u5e94\u8be5\u8dd1\u4e0d\u4e86\uff0c\u6240\u4ee5\u606d\u559c\u4f60\u57fa\u672c\u4eab\u6709\u548c\u7f8e\u56fd\u7a0e\u52a1\u516c\u6c11\u4e00\u6837\u7684\u51c0\u989d\u6cd5\uff0c\u5373\u5e94\u7a0e\u6536\u5165\uff1d\u79df\u91d1\u6536\u5165 &#8211; \u8d39\u7528 \uff08\u8d37\u6b3e\u5229\u606f\uff0c\u623f\u4ea7\u7a0e\uff0c\u7ef4\u4fee\u8d39\u7528\uff0c\u6298\u65e7\uff0c\u7b49\u7b49\uff09\u3002\u51c0\u989d\u6309\u4e00\u822c\u6240\u5f97\u7a0e\u7684\u7a0e\u7387\u6765\u8ba1\u7b97\u4f60\u6240\u9700\u7f34\u7eb3\u7a0e\u91d1\u3002\u4f60\u4f1a\u95ee\uff0c\u6211\u4eba\u4e0d\u5728\u7f8e\u56fd\u600e\u4e48\u79ef\u6781\u53c2\u4e0e\uff1f\u5c0f\u7f16\u5077\u5077\u544a\u8bc9\u4f60\uff0c\u5982\u679c\u4f60\u96c7\u4f63\u7f8e\u56fd\u7684\u4e13\u4e1a\u623f\u4ea7\u7ba1\u7406\u516c\u53f8\uff08Property Management Companies\uff09\u5e2e\u4f60\u6253\u7406\uff0c\u8bb0\u8d26\uff0c\u4f60\u652f\u51fa\u9002\u5f53\u670d\u52a1\u8d39\uff0c\u4e5f\u6709\u53ef\u80fd\u7b26\u5408\u201c\u79ef\u6781\u53c2\u4e0e\u201d\u7684\u8981\u6c42\u3002<\/p>\n<p>\u5f53\u7136\uff0c\u5916\u56fd\u7eb3\u7a0e\u4eba\u4e5f\u53ef\u4ee5\u4ee5\u516c\u53f8\u8eab\u4efd\u6301\u6709\u623f\u4ea7\uff0c\u597d\u5904\u662f\u516c\u53f8\u6295\u8d44\u7684\u623f\u4ea7\u51fa\u73b0\u610f\u5916\u65f6\u4e2a\u4eba\u65e0\u9700\u627f\u62c5\u6cd5\u5f8b\u8d23\u4efb\u3002\u516c\u53f8\u53ef\u4ee5\u4f7f\u7528\u51c0\u989d\u6cd5\u6765\u8ba1\u7b97\u6240\u5f97\u7a0e\uff0c\u623f\u4ea7\u6295\u8d44\u7684\u6536\u5165\u9ed8\u8ba4\u6027\u8d28\u4e3a\u201c\u88ab\u52a8\u6536\u5165\u201d\uff0c\u51c0\u88ab\u52a8\u6536\u5165\uff08Net Passive Income\uff09\u4f1a\u6839\u636e\u60c5\u51b5\u7f34\u7eb3\u516c\u53f8\u7a0e\u548c\u6240\u5f97\u7a0e\uff0c\u51c0\u88ab\u52a8\u635f\u5931\uff08Net Passive Loss\uff09\u4e0d\u80fd\u4e0e\u5176\u4ed6\u975e\u88ab\u52a8\u6536\u5165\uff08Non-Passive Income\uff09\u6765\u62b5\u6d88\uff0c\u53ea\u80fd\u63a8\u8fdf\u5230\u4e0b\u4e00\u5e74\uff08Passive Activity Loss Carryover\uff09\u6709\u51c0\u88ab\u52a8\u6536\u5165\u65f6\u624d\u80fd\u4f7f\u7528\u62b5\u6d88\u3002\u5982\u679c\u4f60\u4ee5\u516c\u53f8\u8eab\u4efd\u6301\u6709\u623f\u4ea7\u4e4b\u540e\u53c8\u5acc\u592a\u9ebb\u70e6\uff0cIRS \u8fd8\u5141\u8bb8\u4f60\u9009\u62e9\uff08Elect\uff09\u4ee5\u4e2a\u4eba\u8eab\u4efd\u6765\u7f34\u7a0e\uff0c\u8ba1\u7b97\u65b9\u5f0f\u89c1\u4e0a\u8ff0\u3002<\/p>\n<p>\u5982\u4f55\u5224\u65ad\u662f\u5426\u975e\u7f8e\u56fd\u7a0e\u52a1\u516c\u6c11\uff0c\u662f\u5426\u9700\u8981\u63d0\u4ea4 1040NR \u8868\u683c\uff0c\u8fd9\u4e9b\u90fd\u5c5e\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e\u8303\u7574\uff0c\u8bb2\u8d77\u6765\u53ef\u4ee5\u6d0b\u6d0b\u6d12\u6d12\u51e0\u5343\u5b57\uff0c\u6b64\u7bc7\u5c31\u4e0d\u7740\u91cd\u4ecb\u7ecd\u4e86\u3002<\/p>\n<p><span style=\"color: #0000ff;\"><strong>\u7b2c\u56db\u96c6 \u51fa\u552e\u623f\u4ea7<\/strong><\/span><\/p>\n<p>\u5356\u623f\u6210\u4ea4\u540e\u4f60\u53c8\u4f1a\u6536\u5230\u4e00\u5f20\u53c8\u81ed\u53c8\u957f\u7684\u201c\u623f\u5730\u4ea7\u4ea4\u6613\u5b8c\u6210\u5355\u201d\uff08Closing \/ Settlement Statement \/ HD-1\uff09\uff0c\u60f3\u5fc5\u4f60\u5df2\u7ecf\u5bf9\u5b83\u4e0d\u964c\u751f\u4e86\u3002\u8fd9\u6b21\u4f60\u9700\u8981\u5173\u6ce8\u7684\u662f\u5356\u65b9\uff08Seller\uff09\u660e\u7ec6\uff0c\u4e0a\u9762\u51e0\u4e4e\u6240\u6709\u5356\u623f\u76f8\u5173\u8d39\u7528\u90fd\u6709\u673a\u4f1a\u7528\u6765\u62b5\u7a0e\u3002\u4f8b\u5982\u4ea7\u6743\u4fdd\u9669\uff08Title Insurance\uff09\u3001\u623f\u4ea7\u7ecf\u7eaa\u4eba\u4f63\u91d1\u3001\u520a\u767b\u5356\u623f\u5e7f\u544a\u7b49\u3002\u5c4b\u4e3b\u5728\u5356\u623f\u524d90\u5929\u5185\u652f\u4ed8\u7684\u623f\u5c4b\u7ef4\u4fee\u8d39\u7528\uff0c\u53ea\u8981\u80fd\u8bc1\u660e\u662f\u4e3a\u4e86\u63a8\u9500\u623f\u5c4b\uff0c\u90fd\u53ef\u4ee5\u4f5c\u4e3a\u5356\u623f\u8d39\u7528\uff08Selling Expense\uff09\u7528\u4e8e\u62b5\u6d88\u4f60\u5356\u623f\u7684\u589e\u503c\u989d\u54e6\uff01\u8fd8\u8bb0\u5f97\u6211\u4eec\u5728\u7b2c\u4e00\u96c6\u4e2d\u63d0\u5230\u7684\uff0c\u4e70\u623f\u8d39\u7528\u53ef\u4ee5\u589e\u52a0\u6210\u672c\uff08Basis\uff09\u5417\uff1f\u662f\u65f6\u5019\u5b9e\u8df5\u8d77\u6765\u5566\uff01<\/p>\n<p><strong>\u6211\u4eec\u6765\u7efc\u5408\u4e70\u5356\u65f6\u7684\u8d39\u7528\u4e3e\u4e2a\u4f8b\u5b50<\/strong>\uff1a2011\u5e74\u4e70\u623f\u4ef7\u503c50\u4e07\uff0cHD-1 \u4e0a\u5404\u79cd\u4e70\u623f\u8d39\u75282\u4e07\uff0c2016\u5e74\u6253\u7b97\u5356\u6389\uff0c\u4e3a\u4e86\u63d0\u5347\u623f\u5b50\u4ef7\u503c\uff0c\u7ffb\u65b0\u82b1\u4e8610\u4e07\u3002\u5356\u623f\u65f6\u5356\u4ef780\u4e07\uff0c\u5356\u623f HD-1 \u4e0a\u8d39\u7528\u82b1\u4e866\u4e07\uff0c\u4f60\u4ee5\u4e3a\u7b80\u5355\u7b97\u7b97\u589e\u503c\u4e8630\u4e07\u4e48\uff1fNO\uff0c\u4f60\u6700\u7ec8\u5356\u623f\u7684\u589e\u503c\u662f\uff1a80-6-50-2-10 = 12\u4e07\u3002\u82e5\u6070\u597d\u4f60\u8fd8\u6ee1\u8db3\u524d\u9762\u63d0\u5230\u7684\u4e3b\u8981\u4f4f\u5b85\u51cf\u514d\u6761\u4ef6\u7684\u8bdd\uff0c\u606d\u559c\u4f60\uff0c\u4e0d\u7528\u4ea4\u589e\u503c\u7a0e\u4e86\u3002<\/p>\n<p>\u5982\u679c\u4ee5\u6295\u8d44\u773c\u5149\u8d2d\u623f\u8005\uff0c\u53ef\u4ee5\u5229\u7528\u66f4\u9ad8\u7ea7\u3001\u66f4\u6709\u4e3b\u52a8\u6743\u76841031\u540c\u7c7b\u4ea4\u6362\u7b56\u7565\uff081031 Like-Kind Exchange\uff09\u3002 \u4e5f\u5c31\u662f\u8bf4\u5728\u4f60\u7684\u623f\u4ea7\uff08\u4e0d\u5305\u62ec\u81ea\u4f4f\u623f\u5730\uff09\u589e\u503c\u540e\u5356\u51fa\uff0c\u63a5\u7740\u9a6c\u4e0a\u4e70\u56de\u4ef7\u503c\u4e0d\u4f4e\u4e8e\u539f\u623f\u4ea7\u7684\u540c\u7c7b\u578b\u7684\u623f\u4ea7\uff0c\u8fd9\u6837\u8d44\u91d1\u53c8\u56de\u6d41\u81f3\u623f\u5730\u4ea7\u5e02\u573a\u3002\u8fd9\u53ef\u4e0d\u5c31\u662f\u7f8e\u56fd\u653f\u5e9c\u6700\u60f3\u770b\u5230\u7684\u5417\uff1f\u8d44\u672c\u4e00\u76f4\u5728\u5e02\u573a\u6d41\u52a8\u800c\u4e0d\u843d\u5165\u67d0\u4e00\u4e2a\u6295\u8d44\u4eba\u624b\u4e2d\uff0c\u4e8e\u662f\u4ed6\u4eec\u5c31\u7ed9\u4e88\u8fd9\u79cd\u540c\u7c7b\u4ea4\u6362\u4e00\u4e2a\u5927\u5927\u7684\u4f18\u60e0\u653f\u7b56 \uff0d \u589e\u503c\u7a0e\u5ef6\u8fdf\u3002\u4ea4\u6362\u5ef6\u7a0e\u7684\u623f\u5730\u4ea7\u53ef\u4e00\u6362\u591a\uff0c\u4e5f\u53ef\u591a\u6362\u4e00\uff0c\u5728\u6700\u540e\u5356\u51fa\u6240\u6709\u623f\u5730\u4ea7\uff0c\u4e0d\u518d\u7ee7\u7eed\u540c\u7c7b\u4ea4\u6362\u6295\u8d44\u65f6\uff0c\u4e00\u5e76\u7f34\u4ea4\u589e\u503c\u7a0e\u3002<\/p>\n<p>\u518d\u6765\u8bb2\u8bb2<strong>\u975e\u7f8e\u56fd\u7a0e\u52a1\u516c\u6c11\u5356\u623f\u7684\u89c4\u5219<\/strong>\u3002\u82e5\u5916\u56fd\u4eba\u51fa\u552e\u623f\u4ea7\uff0c\u4e14\u6301\u6709\u671f\u95f4\u672a\u8d85\u8fc7\u4e00\u5e74\uff0c\u5176\u589e\u503c\u6536\u76ca\u4e0e\u5176\u4ed6\u666e\u901a\u6536\u5165\u4e00\u8d77\uff0c\u6309\u4e2a\u4eba\u6240\u5f97\u7a0e\u7d2f\u8fdb\u7a0e\u7387\u6765\u8ba1\u7b97\u7a0e\u989d\u3002\u82e5\u6301\u6709\u671f\u95f4\u8d85\u8fc7\u4e00\u5e74\uff0c\u5219\u4f1a\u88ab\u89c6\u4e3a\u957f\u671f\u6301\u6709\u8d44\u4ea7\uff0c\u5141\u8bb8\u4f7f\u7528\u4e0d\u9ad8\u4e8e15%\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u7a0e\u7387\u8ba1\u7b97\u3002\u53c8\u56de\u5230\u6211\u4eec\u4e4b\u524d\u63d0\u5230\u7684\u539f\u7406\uff0c\u5728\u5916\u56fd\u4eba\u51fa\u552e\u623f\u4ea7\u65f6\uff0cIRS\u4f1a\u5148\u6263\u4e0b\u552e\u4ef7\u768410%\uff0c\u5f85\u5230\u51fa\u552e\u6b21\u5e74\u7eb3\u7a0e\u4eba\u63d0\u4ea41040 NR\u8868\u65f6\u8ba1\u7b97\u591a\u9000\u5c11\u8865\uff0c\u56e0\u4e3a IRS 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\u7b11\u7b11\u8bf4\uff0c\u90a3\u4f60\u8fd8\u53ef\u4ee5\u53bb\u6b7b\u554a\uff01\u8fd9\u53ea\u662f\u73a9\u7b11\uff0c\u53ef\u662f\u8bdd\u7cd9\u7406\u4e0d\u7cd9\u3002\u7ee7\u7eed\u7528\u8fd9\u4e2a\u4f8b\u5b50\uff0c\u572830\u5e74\u524d10\u4e07\u8d2d\u5165\u623f\u5c4b\uff0c\u623f\u4e3b\u53bb\u4e16\u65f6\u623f\u5c4b\u4f5c\u4e3a\u9057\u4ea7\u7ee7\u627f\u7ed9\u5b50\u5973\uff0c\u90a3\u4e48\u82e5\u623f\u5b50\u5728\u5176\u53bb\u4e16\u7684\u65f6\u5019\u5e02\u4ef7\u4e3a 100\u4e07\u7f8e\u5143\uff0c\u8be5\u623f\u5c4b\u7684\u6210\u672c\uff08Basis\uff09\u5219\u81ea\u52a8\u5339\u914d\u5e02\u503c\u53d8\u4e3a100\u4e07\u7f8e\u5143\uff08Step up\uff09\u3002\u5b50\u5973\u4f4f\u6ee12\u5e74\u540e\u51fa\u552e\uff0c\u83b7\u5f97120\u4e07\u7f8e\u5143\uff0c\u589e\u503c\u768420\u4e07\u7f8e\u5143\u624d\u8981\u4ea4\u7a0e\u3002\u5f53\u7136 IRS \u4e5f\u89c1\u8bc6\u8fc7\u89c1\u7f1d\u7a7f\u9488\u7684\u4f8b\u5b50\uff0c\u7236\u4eb2\u91cd\u75c5\u773c\u770b\u6328\u4e0d\u8fc7\u4e00\u5e74\uff0c\u513f\u5b50\u5c0610\u4e07\u7f8e\u5143\u6210\u672c\u5e02\u503c100\u4e07\u7f8e\u5143\u7684\u623f\u4ea7\u8d60\u4e0e\u7236\u4eb2\uff0c\u534a\u5e74\u540e\uff0c\u7236\u4eb2\u53bb\u4e16\uff0c\u513f\u5b50\u7ee7\u627f\u623f\u4ea7\uff0c\u6210\u672c\u81ea\u52a8\u53d8\u4e3a100\u4e07\u7f8e\u5143\uff0c\u513f\u5b50\u7acb\u9a6c\u5356\u6389\u623f\u5b50\uff0c\u4e00\u5206\u94b1\u7a0e\u4e5f\u4e0d\u7f34\u3002\u5f88\u806a\u660e\u5bf9\u5417\uff1fIRS \u540e\u6765\u53c8\u8865\u5145\u4e86\u89c4\u5b9a\uff0c\u77ed\u671f\u5185\u8d60\u4e0e\u8d60\u56de\uff0c\u6700\u7ec8\u623f\u4ea7\u7684\u7a0e\u52a1\u72b6\u6001\u6ca1\u6709\u6539\u53d8\uff08\u513f\u5b50\u4f9d\u65e7\u662f\u623f\u4e3b\uff09\uff0c\u8fd9\u79cd\u60c5\u51b5\u7ee7\u627f\u7684\u4f18\u60e0\u653f\u7b56\u4e0d\u518d\u9002\u7528\u3002<\/p>\n<p><span style=\"color: #0000ff;\"><strong>\u7cbe\u5f69\u82b1\u7d6e \u6ce8\u610f\u4e8b\u9879<\/strong><\/span><\/p>\n<p>\u6bcf\u5e74\u76843\u670815\u65e5\u4e3a\u516c\u53f8\u7a0e\u8868\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\uff0c\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08LLC\uff09\u548c\u5408\u4f19\u4f01\u4e1a\uff08Partnership\uff09\u622a\u6b62\u65e5\u671f\u4e0e\u4e2a\u4eba\u7a0e\u8868\u622a\u6b62\u65e5\u671f\u76f8\u540c\u4e3a4\u670818\u65e5\u3002\u4f60\u5fc5\u987b\u5728\u76f8\u5e94\u622a\u6b62\u65e5\u671f\u4e4b\u524d\u63d0\u4ea4\u7a0e\u8868\uff0c\u6216\u8005\u662f\u63d0\u4ea4\u8981\u6c42\u5ef6\u671f6\u4e2a\u6708\u7533\u62a5\uff08\u5ef6\u81f310\u670817\u65e5\uff09\u3002<\/p>\n<p>\u5bf9\u4e8e\u5728\u56fd\u5916\u751f\u6d3b\u7684\u7f8e\u56fd\u516c\u6c11\uff0cIRS \u7406\u89e3\u4f60\u65e0\u6cd5\u53ca\u65f6\u5904\u7406\u7a0e\u52a1\u95ee\u9898\uff0c\u6240\u4ee5\u53c8\u63d0\u4f9b\u4e86\u4e24\u4e2a\u6708\u7684\u5bbd\u9650\u65f6\u95f4\u3002\u53ea\u8981\u57286\u670815\u65e5\u4e4b\u524d\u63d0\u4ea4\u4e2a\u4eba\u7eb3\u7a0e\u7533\u62a5\u8868\u548c\u7eb3\u7a0e\u989d\uff0c\u6216\u662f\u63d0\u4ea4\u7533\u8bf7\u56db\u4e2a\u6708\u7684\u5ef6\u671f\uff08\u5ef6\u81f310\u670817\u65e5\uff09\u5373\u53ef\u3002<\/p>\n<p>\u5f3a\u70c8\u5efa\u8bae\u7eb3\u7a0e\u4eba\u5982\u671f\u63d0\u4ea4\u7a0e\u8868\uff0c\u54ea\u6015\u6570\u636e\u4e0d\u7cbe\u786e\u4e5f\u5148\u62a5\u4e0a\u3002\u56e0\u4e3a\u665a\u62a5\u7a0e\uff08Late filing\uff09\u7684\u7f5a\u6b3e\u7387\u662f5%\uff0c\u800c\u665a\u7f34\u7a0e\uff08Late Payment\uff09\u7684\u7f5a\u6b3e\u7387\u4ec50.5%\u3002\u4f60\u662f\u613f\u610f\u4ea4\u54ea\u4e2a\u5462\uff1f\u6ce8\u610f\uff0c\u63d0\u4ea46\u4e2a\u6708\u62164\u4e2a\u6708\u5ef6\u671f\u62a5\u7a0e\u4ec5\u5ef6\u671f\u62a5\u7a0e\uff08Filing\uff09\uff0c\u5e76\u4e0d\u5ef6\u671f\u7f34\u7eb3\u7a0e\u6b3e\uff08Payment\uff09\u54e6\u3002<\/p>\n<p>\u7531\u4e8e\u7f8e\u56fd\u6c11\u4f17\u4e0d\u6ee1\u8fd9\u4e48\u82db\u523b\u7684\u7f5a\u6b3e\uff0cIRS \u4e8e\u662f\u8d34\u5fc3\u5730\u9020\u51fa\u4e86\u4e00\u4e2a\u5b89\u5168\u6e2f\u534f\u8bae\uff08Safe Harbor\uff09\uff0c\u53ea\u8981\u4f60\u6309\u539f\u62a5\u7a0e\u65e5\u7f34\u4e0a\u53bb\u5e74\u7a0e\u6b3e\u7684100%\uff08\u6216\u8005\u9ad8\u7a0e\u989d\u7eb3\u7a0e\u4eba\u7684110%\uff09\u5373\u53ef\u514d\u4e8e\u4ee5\u4e0a\u4e24\u9879\u665a\u62a5\u665a\u7f34\u7a0e\u7f5a\u6b3e\u3002\u5f53\u7136\u4e8b\u540e\u5ef6\u671f\u62a5\u7a0e\u65e5\u524d\u4f60\u8fd8\u662f\u5f97\u8001\u5b9e\u6309\u5b9e\u9645\u6700\u7ec8\u7a0e\u989d\u591a\u9000\u5c11\u8865\u3002<\/p>\n<p>\u5408\u7406\u907f\u7a0e\u5e76\u975e\u5077\u7a0e\u6f0f\u7a0e\uff0c\u4e0d\u662f\u9020\u5047\u3002\u907f\u7a0e\u5fc5\u987b\u8981\u6709\u6cd5\u5f8b\u4f9d\u636e\uff0c\u7968\u636e\u662f\u5fc5\u987b\u7684\uff0c\u5373\u4f7f\u662f\u5546\u4e1a\u5730\u4ea7\u7684\u79df\u7ea6\uff0c\u4e5f\u8981\u79df\u5ba2\u63d0\u4f9b\u7ef4\u4fee\u7b49\u7968\u636e\u3002\u5426\u5219\u5728\u7f8e\u56fd\u5982\u679c\u56e0\u4e3a\u9020\u5047\u800c\u88ab\u5ba1\u8ba1\uff0c\u5904\u7f5a\u5f88\u4e25\u91cd\u3002<\/p>\n<p>\u5965\u5df4\u9a6c\u653f\u5e9c2009\u5e745\u6708\u53d1\u5e03\u7a0e\u5236\u6539\u9769\u7684\u201c\u7eff\u76ae\u4e66\u201d\uff0c\u8981\u6c42\u4e25\u52a0\u8ffd\u67e5\u6709\u5173\u7f8e\u56fd\u5883\u5916\u6240\u5f97\u7533\u62a5\u3002IRS \u4e3a\u4e86\u9632\u6b62\u7eb3\u7a0e\u4eba\u5728\u6d77\u5916\u9003\u7a0e\uff0c\u89c4\u5b9a\u56fd\u5916\u94f6\u884c\u8d26\u6237\u603b\u989d\u8d85\u8fc710,000\u7f8e\u5143\u7684\u7eb3\u7a0e\u4eba\u5fc5\u987b\u63d0\u4ea4\u6d77\u5916\u8d26\u6237\u7533\u62a5\uff08<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/report-of-foreign-bank-and-financial-accounts-fbar\" target=\"_blank\">Foreign Bank Account Report\uff0cFBAR<\/a><\/span><\/span>\uff09\u3002\u4e0a\u62a5\u65f6\u9700\u8981\u6d77\u5916\u94f6\u884c\u4fe1\u606f\u4e0e\u91d1\u989d\u7b49\uff0c\u4f46\u652f\u4ed8\u5b9d\u548c\u5fae\u4fe1\u4ed8\u8d26\u6237\u7b49\u8fd8\u5c5e\u4e8e\u7070\u8272\u5730\u5e26\uff0c\u76ee\u524d\u6ca1\u6709\u89c1\u8fc7\u6709\u4eba\u4e0a\u62a5\uff0c\u4e5f\u8bb8\u5c06\u6765 IRS \u4f1a\u8003\u8651\u3002\u7535\u5b50\u8868\u683c\u7533\u62a5\u6700\u7ec8\u622a\u6b62\u65e5\u671f\u662f\u6bcf\u5e74\u76846\u670830\u65e5\u3002\u8fdd FBAR 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center;\">\uff08\u626b\u63cf\u4e0b\u9762\u7684<strong>\u4e8c\u7ef4\u7801<span style=\"color: #0000ff;\">\u5206\u4eab<\/span><\/strong>\u6587\u7ae0\u5230<span style=\"color: #0000ff;\">\u5fae\u4fe1<\/span>\u6216<span style=\"color: #0000ff;\">QQ<strong>\u670b\u53cb\u5708<\/strong><\/span>\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/chart.googleapis.com\/chart?cht=qr&amp;chs=150x150&amp;choe=UTF-8&amp;chld=L|4&amp;chl=http:\/\/yibababa.com\/archives\/1216\" alt=\"QR \u7801\" width=\"150\" height=\"150\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6587\u7ae0\u6765\u6e90\uff1a\u534e\u5c14\u8857\u4ff1\u4e50\u90e8 \u5728\u7f8e\u56fd\u6295\u8d44\u623f\u4ea7\u76f8\u5bf9\u4e2d\u56fd\u590d\u6742\u5f88\u591a\u3002\u5f88\u5927\u4e00\u90e8\u5206\u539f\u56e0\u6765\u81ea In &hellip; <a href=\"https:\/\/yibababa.com\/article\/archives\/1216\">\u7ee7\u7eed\u9605\u8bfb <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1216","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts\/1216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/comments?post=1216"}],"version-history":[{"count":0,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts\/1216\/revisions"}],"wp:attachment":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/media?parent=1216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/categories?post=1216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/tags?post=1216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}