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How to Save Tax 税务专家教您如何省税

How to Save Tax 税务专家教您如何省税. Joyce Lee, CPA Joyce Lee CPA Office. Terms 名词解释. Ordinary Income vs. Capital Gain 一般收入与资本盈利 Recourse Loan vs. Non-Recourse Loan 追索权贷款与非追索权贷款 Principal Residence vs. Rental Properties 自住屋与出租屋 Solvency vs. Insolvency 有偿还能力与无力偿还.

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How to Save Tax 税务专家教您如何省税

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  1. How to Save Tax税务专家教您如何省税 Joyce Lee, CPA Joyce Lee CPA Office

  2. Terms 名词解释 • Ordinary Income vs. Capital Gain 一般收入与资本盈利 • Recourse Loan vs. Non-Recourse Loan 追索权贷款与非追索权贷款 • Principal Residence vs. Rental Properties 自住屋与出租屋 • Solvency vs. Insolvency 有偿还能力与无力偿还

  3. Short Sale and Disposition of Home短期销售与正常售房税务之区别 Two possible tax consequences: 两种不同的税务结果： Debt Cancellation短期销售卖房银行同意减免债务 Gain or loss on the sale正常情况卖房后的获益或损失

  4. Example实例分析 • Mary purchased a principal residence in 2005 for $700,000. In 2008, Mary was unable to afford the payments anymore. She negotiated with her lender. The lender accepted the property for a short sale of $450,000 and forgave her remaining debt of $50,000. The loan balance was $500,000 when short sale. • 2005年MARY用七十万美元买了一间自主屋。2008年，她无法继续供款。她与银行协商短期销售这间房屋，银行同意减免她五万元的房贷欠款。

  5. Debt Cancellation Analysis银行减免房贷欠款税务分析 Mortgage Balance when short sale $500,000 短期销售时尚欠银行贷款 Sales Price 450,000 短期销售价格 Debt Forgiven 50,000 银行同意减免欠款额 $50,000 is taxable or nontaxable?? 这个减免的数额是需要付税的吗？

  6. Debt Cancellation Analysis银行减免房贷欠款税务分析 • It DEPENDS!不确定 • Principal Residencevs. Rental Property 自主屋或出租屋的区别 • Excludes from income ---- Treat as ordinary income ( unless to meet some exceptions such as insolvency) 一般作为普通收入对待（有时会有特例）

  7. Disposition of the Home Analysis正常售房利润或损失税务分析 Sales Price of the Home $450,000 售出房价 Cost 700,000 原来买价 Loss on Sale (250,000) 卖房损失 Is $250,000 deductible or nondeductible?? 卖房的损失可以抵免 当年收入吗？

  8. Disposition of the Home Analysis正常售房利润或损失税务分析 • It DEPENDS!不确定 • Principal Residence vs. Rental Property 自主屋或出租屋的区别 • Non-Deductible vs. Deductible as capital loss 是否可以作为资本损失的减免款项

  9. First-time Home Buyer Program第一次买房者的优惠计划 • The first-time home buyer federal tax credit is 10% of the cost of the home up to $7,500; 联邦政府给予第一次买房者最高额度到$7,500的税收信用 • This credit is available for homes purchased between 04/08/08 to 07/01/09; 这个税收信用是给从到04/08/08 to 07/01/09之间买房者的优惠 • You are required to pay the loan back in 15 years at $500 per year on the federal income tax return. 这个被国税局当作政府的无息贷款，需要在个人的联邦报税单上用15年时间，每年$500的速度还清此款 • If you stop using your home as the main home, you have to pay all remaining balance for the year that it occurs. 如果你停止作为自主屋使用，当年必须还清所有余额

  10. Misc. Deductions Available to Homeowners屋主抵税项目 • Mortgage Interest贷款利息 • Property Tax地税 • Mortgage Insurance Premium贷款保险费 • Residential Energy Efficient Property Credit (available in 2009-2016)节省能源住宅信用

  11. Additional Deductions for Investors房地产投资者抵税项目 Investors could deduct all ordinary and necessary expenses in the operation of rental properties, such as:房地产投资者可用下列费用抵免出租房的税收 • Advertising广告 • Cleaning清洁费 • Repair and maintenance维修费 • Home owner association dues社区管理费 • Insurance premium房屋保险 • Interest expense房贷利息 • Property tax房地产税 • Management fees房产管理费 • Professional fees职业咨询费 • Travel expenses差旅费 • Utilities水电煤气费 • Depreciations房屋贬值

  12. Revisions to Section 121最新税法改变 • Effective Jan. 1, 2009, if you convert your rental property or vacation home into a principal residence, a portion of your gain will be taxable. The following situation will cause you to pay a portion of tax on the gain: 从2009年一月一日起，如果屋主把出租屋或度假屋转变成自主屋，有一部分收入需要报税。以下情况都属于这一类： 1. Convert your vacation home into a principal residence; 把度假屋变成自主屋； 2. Convert your rental property into a principal residence; 把出租屋变成自主屋； 3. Use the property as a main home for a while, rent it out for a period of time, then move back in; 先是自主屋，然后出租，再变成自主屋；

  13. Contact Information Joyce Lee, CPA李淑玲会计师 Lee Accounting Services, LLC 李淑玲会计师事务所 10785 W Twain Ave. #100 Las Vegas, NV 89135 Tel: 702-340-3737 如有任何问题，请与我联络！

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