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我问的是卖掉的时候赚的差价的税收问题,做为非美国居民,你知道美国是如何收的吗?
精华 这不是和美国的次贷危机一样了吗？
- 主题发起人 dz2002ca
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我问的是卖掉的时候赚的差价的税收问题,做为非美国居民,你知道美国是如何收的吗?
dz2002ca
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按Capital Gain上税，好像是15%，具体的看Schedule D，http://www.irs.gov/uac/Schedule-D-(Form-1040),-Capital-Gains-and-Losses
同样也是加拿大退给你在美国交的税，再按加拿大的税法重新算
moviefanca
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I'll try to do some basic ABC here
first let me copy and paste this
If you are a Canadian resident intending to buy a residential property in the United States it is important that you are aware of the following tax implications particularly if you intend to rent it for any period of time during the year.
A non-US resident owning a US residential rental property may elect either of the following options:
Option A: Elect to pay a tax equal to 30% of the gross rental revenue.
This option makes little economic sense.
Option B: Elect to have rental income taxed on a net profit basis.
In order to avoid the 30% gross revenue tax on your US property you must file form W8-ECI and provide a copy to the rental manager or person renting your property. The W8-ECI completed by the renter and all tax returns must be filed with the IRS within 16 months of the date the tax return was due.
If you elect to pay tax on a net profit basis you are required to file a US personal or corporate tax return to determine the amount of US tax owed. If you elect this option you will need to apply for a US tax identification number.
The net rental profit on your US real estate is calculated as the gross rental income less ordinary and necessary expenses.
The following is a list of the common expenses that are allowed.
•Auto and travel
•Cleaning and maintenance
•Commissions
•Insurance
•Legal and other professional fees
•Management fees
•Mortgage interest paid to banks
•Other interest
•Repairs
•Supplies
•Taxes
•Depreciation:In the US, residential rental property is depreciated over 27.5 years on a straight-line basis. Unlike Canada, you must take depreciation expense on a US rental property. If you fail to take depreciation on a US rental property the IRS will still deem it to have been taken at the time the property is sold.
If you intend to use a US residential rental property for personal purposes in any tax year you should be aware that this may have tax certain tax implications depending on the amount of time you use the rental property. These tax implications may have relatively little impact for a short vacation but residing in the US for a prolonged period can result in a non-resident being deemed by the IRS to be a US resident and taxed in the US on worldwide earnings. The formula for determining whether or not you are deemed to be a US resident is cumulative and includes time spent in the US over a three-year period.
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http://www.rbcbank.com/advice-center/cid-298556.html
Taxation on the Sale of U.S. Real Property
This article is one in a series of related topics on Canadians owning & renting property in the United States. Prior to implementing any strategies contained in the articles, individuals should consult with a qualified tax advisor, accountant, legal professional or other professional to discuss implications specific to their situation.
Calculating Taxable Capital Gain/Loss
Should you sell your U.S. real estate, you will be required to file a U.S. tax return to report any capital gain/loss on the disposition and to pay U.S. capital gains tax on any profit. You will also be required to report this capital gain/ loss on your Canadian tax return (as discussed above, foreign tax credits may offset or minimize any double taxation issue). Your taxable gain will be determined by the difference between your net proceeds and your original cost base. This cost for U.S. tax purposes is referred to in the U.S. as your “adjusted basis,” which is generally calculated as your total purchase price plus the cost of improvements less mandatory depreciation deductions (if you fail to deduct appropriate depreciation, the IRS will generally reduce the adjusted basis as if you had claimed it).
Maximum Capital Gains Tax Rate: 12-Month Rule
If you held your property for longer than 12-months prior to disposition, then the current maximum capital gains rate that you may be subject to in the U.S. is 15% (for 2011 – 2012). Alternatively, if you held your property for under 12 months, then regular graduated tax rates will apply to any resulting taxable capital gain. Currently, the highest tax rate for U.S. federal tax purposes is 35% (2011 – 2012). There may also be a U.S. state tax liability to consider. For Canadian tax purposes, the current average highest marginal tax rate on capital gains is effectively 22% (i.e. 44% divided by 2) because Canada only taxes one-half of the capital gain.
Principal Residence Exemption for Canadian Tax Purposes
If the property qualifies, you can shelter the amount of the gain taxed in Canada by claiming the principal residence exemption for Canadian tax purposes. Note that if you were to use this exemption, there is a possibility that the foreign tax credit may not be fully credited unless you have other taxable Canadian income. Similar rules for principal residences exist in the U.S.; however, with certain limits these may apply on the amount of the gain that can be excluded. It may be difficult for many Canadians to claim the exclusion for U.S. tax purposes since a principal residence for U.S. purposes must generally be the home you use the most. A discussion of these U.S. tax rules is beyond the scope of this article. You should consult with a qualified cross-border tax advisor for more details.
10% Withholding Tax
In addition to being subject to U.S. tax on any capital gains, you may also be subject to a withholding tax of 10% of the gross sale price that could potentially be applied at time of sale. If the withholding tax is applied, it can be taken as a credit on the U.S. tax return. There are two exceptions to this withholding tax requirement:
Exception 1:
Sale Price Less Than U.S. $300,000
If you sell your U.S. real property for less than U.S. $300,000, and provided that the purchaser intends to use your property as a principal residence, then the 10% withholding tax will not apply.
Exception 2:
Sale Price Greater Than U.S. $300,000 - Withholding Certificate
If the proceeds are greater than $300,000 and you have an expected tax liability on the gain that is less than 10% of the gross sale price, you can potentially reduce or eliminate this withholding tax requirement by filing IRS Form 8288 to request a Withholding Certificate. This form must be filed before the closing date of the sale. If granted, the certificate will indicate the amount of tax that should be withheld instead of the full 10%.
Taxation on the Sale of U.S. Real Property
This article is one in a series of related topics on Canadians owning & renting property in the United States. Prior to implementing any strategies contained in the articles, individuals should consult with a qualified tax advisor, accountant, legal professional or other professional to discuss implications specific to their situation.
Calculating Taxable Capital Gain/Loss
Should you sell your U.S. real estate, you will be required to file a U.S. tax return to report any capital gain/loss on the disposition and to pay U.S. capital gains tax on any profit. You will also be required to report this capital gain/ loss on your Canadian tax return (as discussed above, foreign tax credits may offset or minimize any double taxation issue). Your taxable gain will be determined by the difference between your net proceeds and your original cost base. This cost for U.S. tax purposes is referred to in the U.S. as your “adjusted basis,” which is generally calculated as your total purchase price plus the cost of improvements less mandatory depreciation deductions (if you fail to deduct appropriate depreciation, the IRS will generally reduce the adjusted basis as if you had claimed it).
Maximum Capital Gains Tax Rate: 12-Month Rule
If you held your property for longer than 12-months prior to disposition, then the current maximum capital gains rate that you may be subject to in the U.S. is 15% (for 2011 – 2012). Alternatively, if you held your property for under 12 months, then regular graduated tax rates will apply to any resulting taxable capital gain. Currently, the highest tax rate for U.S. federal tax purposes is 35% (2011 – 2012). There may also be a U.S. state tax liability to consider. For Canadian tax purposes, the current average highest marginal tax rate on capital gains is effectively 22% (i.e. 44% divided by 2) because Canada only taxes one-half of the capital gain.
Principal Residence Exemption for Canadian Tax Purposes
If the property qualifies, you can shelter the amount of the gain taxed in Canada by claiming the principal residence exemption for Canadian tax purposes. Note that if you were to use this exemption, there is a possibility that the foreign tax credit may not be fully credited unless you have other taxable Canadian income. Similar rules for principal residences exist in the U.S.; however, with certain limits these may apply on the amount of the gain that can be excluded. It may be difficult for many Canadians to claim the exclusion for U.S. tax purposes since a principal residence for U.S. purposes must generally be the home you use the most. A discussion of these U.S. tax rules is beyond the scope of this article. You should consult with a qualified cross-border tax advisor for more details.
10% Withholding Tax
In addition to being subject to U.S. tax on any capital gains, you may also be subject to a withholding tax of 10% of the gross sale price that could potentially be applied at time of sale. If the withholding tax is applied, it can be taken as a credit on the U.S. tax return. There are two exceptions to this withholding tax requirement:
Exception 1:
Sale Price Less Than U.S. $300,000
If you sell your U.S. real property for less than U.S. $300,000, and provided that the purchaser intends to use your property as a principal residence, then the 10% withholding tax will not apply.
Exception 2:
Sale Price Greater Than U.S. $300,000 - Withholding Certificate
If the proceeds are greater than $300,000 and you have an expected tax liability on the gain that is less than 10% of the gross sale price, you can potentially reduce or eliminate this withholding tax requirement by filing IRS Form 8288 to request a Withholding Certificate. This form must be filed before the closing date of the sale. If granted, the certificate will indicate the amount of tax that should be withheld instead of the full 10%.
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你确定你知道自己在说什么吗?:blowzy:
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不值。
房租收益比这里高，但一定要有人管理，加上管理费就没多少赚了。假如碰上麻烦，赚的钱就给air canada了。而且还有汇兑损失，税务问题也多。
其实，看好美国房地产买美国这版块的股票就行了。下边还有很多子版块，像builder，reit，mortgage service 等。
而且那地方的房子一定要出租的，没人住要出事，要出大事。
谢谢了
咪咪哥都说了，应该是。嗯，嗯。。。
