我的总收入是 160,000 美元，单身申报者，我的租金损失超过 25,000 美元，我积极管理这间出租房，我可以用这笔损失来抵消我 2022 纳税年度的普通收入吗？
作为单一申报人，如果您修改后的调整后总收入 (MAGI) 为 160,000 美元，则您需要遵守租赁活动的被动活动损失规则。 这些规则限制了您使用租金损失来抵消您的普通收入的能力。 6park.com
如果您积极管理出租物业并实质性地参与租赁活动，您最多可以从您的普通收入中扣除 25,000 美元的租金损失，但有一定的限制。 但是，25,000 美元的津贴会减少 MAGI 超过 100,000 美元的部分的 50%，并在 MAGI 达到 150,000 美元时完全取消。 6park.com
根据您 160,000 美元的 MAGI，您允许的租金损失扣除将减少 5,000 美元（如果您已婚共同申报，则为 10,000 美元）。 因此，您最多只能从 2022 纳税年度的普通收入中扣除 20,000 美元的租金损失。 6park.com
请务必注意，这些规则很复杂，并且有多种因素会影响您扣除租金损失的能力。 建议您咨询税务专业人士以确定适用于您情况的具体规则，并确保您正确计算和报告您的租金收入和损失。 6park.com
什么是 MAGI 在 2022 纳税年度完全取消 25,000 美元的租金损失扣除？
对于 2022 纳税年度，当您的修改后调整后总收入 (MAGI) 超过 150,000 美元（如果您是单身申报者）或超过 300,000 美元（如果您是夫妻共同申报者）时，将完全取消高达 25,000 美元的租金损失扣除。 6park.com
如果您的 MAGI 处于淘汰范围内，则 MAGI 超过 100,000 美元的部分的最高租金损失扣除额为 25,000 美元，将减少 50%。 因此，对于 MAGI 为 160,000 美元的单个申报者，租金损失扣除将减少 5,000 美元（60,000 美元 - 100,000 美元 = 60,000 美元 x 50% = 30,000 美元减少；30,000 美元 > 25,000 美元限额，因此扣除额限制为 25,000 美元 - 5,000 美元 = 20,000 美元）。 6park.com
请务必注意，这些规则很复杂，并且有多种因素会影响您扣除租金损失的能力。 建议您咨询税务专业人士以确定适用于您情况的具体规则，并确保您正确计算和报告您的租金收入和损失。 6park.com
my gross income is $160,000, single filer, i have a rental loss over $25,000, I actively manage this rental house, can I use this loss to offset my ordinary income for tax year 2022? 6park.com

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 6park.com
As a single filer, if your modified adjusted gross income (MAGI) is $160,000, you are subject to the passive activity loss rules for rental activities. These rules limit your ability to use rental losses to offset your ordinary income.
If you actively manage the rental property and materially participate in the rental activity, you may be able to deduct up to $25,000 of the rental loss against your ordinary income, subject to certain limitations. However, the $25,000 allowance is reduced by 50% of the excess of your MAGI over $100,000 and is completely phased out at a MAGI of $150,000.
Based on your MAGI of $160,000, your allowable rental loss deduction would be reduced by $5,000 ($10,000 if you are married filing jointly). Therefore, you would only be able to deduct up to $20,000 of the rental loss against your ordinary income for tax year 2022.
It's important to note that these rules are complex and there are various factors that can impact your ability to deduct rental losses. It's recommended that you consult with a tax professional to determine the specific rules that apply to your situation and to ensure that you are properly calculating and reporting your rental income and losses. 6park.com
 6park.com
what's MAGI completely phase out rental loss deduction of $25,000 for tax year 2022? 6park.com
For tax year 2022, the rental loss deduction of up to $25,000 is completely phased out when your modified adjusted gross income (MAGI) exceeds $150,000 if you are a single filer, or $300,000 if you are married filing jointly.
If your MAGI falls within the phase-out range, the maximum rental loss deduction of $25,000 will be reduced by 50% of the excess of your MAGI over $100,000. So, for a single filer with MAGI of $160,000, the rental loss deduction would be reduced by $5,000 ($60,000 - $100,000 = $60,000 x 50% = $30,000 reduction; $30,000 > $25,000 limit, so deduction is limited to $25,000 - $5,000 = $20,000).
It's important to note that these rules are complex and there are various factors that can impact your ability to deduct rental losses. It's recommended that you consult with a tax professional to determine the specific rules that apply to your situation and to ensure that you are properly calculating and reporting your rental income and losses. 6park.com


贴主:nowhere1于2023_03_18 22:35:30编辑