Susannahuang 发表于 2014-2-5 20:45 ' n2 K& O' k6 J7 S
不是吧?我记得税务局的网站有我说的不用报的情况。不管怎样,官方网上查一查就万无一失了。
# G* \+ w$ ~4 b' w) i' X+ R
If you lose money because you are renting a property to a relative for a lower rate than you would rent it to other tenants, you cannot claim a rental loss. When your rental expenses are consistently more than your rental income, you may not be allowed to claim a rental loss because your rental operation is not considered to be a source of income. However, you can claim a rental loss if you are renting the property to a relative for the same rate as you would charge other tenants and you reasonably expect to make a profit. 9 k( @/ C9 p7 D1 k% @ a$ ~3 _/ i/ o0 W4 E' Z0 S
2 A! y9 X: W( s6 V3 Y' s
my point is: why you don't report it if you have rental loss since it can help you lower your total net income of the year? you can get tax refund for the portion of loss.