主题：【原创 升斗小民投资美国】前言(欢迎畅所欲言提不同意见，我皮糙肉厚不怕) -- 山而王

i m new to real estate investing. i currently have 1 property in el paso and one pre-construction not completed yet in tampa. my tax guy said that between my wife and i, we make too much money to benefit fully from depreciation. we ll get about 40% of it, i believe. he also said that buying or holding properties in any type of corporation wont change that, because we still make what we make and will probably make even more this year.

does anyone have any advice on how to get around this?

thanks!

------------------------------------------------------------------------------Your tax guy did not explain this to you very well.

Depreciation expense is never lost. Your depreciation expense offsets, dollar for dollar, your taxable rental income. Whenever you have more expenses than rental income, you have a net passive loss.

In your case, with high incomes, your net passive loss will be suspended and carried forward to the next tax year. The first dollor of taxable rental income will be offset by the first dollar of your suspended losses from the prior year.

At some point in time, when you sell the property, all of your prior year suspended loss will be used to offset your taxable capital gain, dollar for dollar.

Dont think of this as not being able to use all of your depreciation this year, but instead, consider that you are putting some in the bank for next year when you will have a higher rental income or taxable capital gains to shelter.