业余地主:哪怕是远程管理都可以算为 active manager for the rental property. 如果收入10万以下,最多可以 deduct $25000 lost。如果收入大于15万,$25000 deduction limit is phased out, you can carry over the loss to next year.如果你的收入在10万到15万之间,亏损折半抵税。如果你明年的收入低了,可用以前积累的亏损来抵税,如果你的收入一直高于15万,卖房子的时候所有的carry over loss can be used to deduct 卖房的 gain.
回复shanyao的评论:
mortgage interest etc. are part of itemized deduction. it doesn't reduce AGI. If your AGI is > 150k, your rental loss will not be deducted this year. Please read my 省税第一步。