2024年4月23日发(作者：)

房地产佣金和手续费税前扣除标准

English Answer:

Real Estate Commission and Fees Pre-Tax Deduction Limit.

The Internal Revenue Service (IRS) allows taxpayers to

deduct certain expenses related to their real estate

business before calculating their taxable income. This

includes commissions paid to real estate agents and other

fees incurred in the course of selling or renting property.

To qualify for the deduction, the expenses must be

ordinary and necessary expenses of the taxpayer's trade or

business. They must also be directly related to the income-

producing activity.

The IRS has established a limit on the amount of real

estate commissions and fees that can be deducted pre-tax.

For tax years beginning after December 31, 2017, the limit

is $250,000. This means that taxpayers can only deduct up

to $250,000 of these expenses in each tax year.

Any expenses that exceed the $250,000 limit must be

capitalized and depreciated over the life of the property.

Here are some examples of real estate commissions and

fees that may be deductible:

Commissions paid to real estate agents.

Listing fees.

Advertising costs.

Legal fees.

Appraisal fees.

Inspection fees.

The following expenses are not deductible:

Personal expenses.

Capital expenses.

Expenses related to the taxpayer's personal residence.

How to Deduct Real Estate Commissions and Fees.

Taxpayers can deduct real estate commissions and fees

on their federal income tax return. The expenses should be

reported on Schedule C, Profit or Loss from Business.

中文回答：

房地产佣金和手续费税前扣除标准。

美国国税局 (IRS) 允许纳税人在计算应税收入前扣除与其房地

产业务相关的某些费用。这包括向房地产经纪人支付的佣金以及在

出售或出租房产过程中发生的其它费用。

要符合扣除资格，该费用必须是纳税人贸易或业务的通常且必

要的费用。它们还必须与创收活动直接相关。

IRS 对税前可扣除的房地产佣金和手续费数额设定了上限。对

于 2017 年 12 月 31 日之后开始的纳税年度，该限额为 250,000

美元。这意味着纳税人每年最多只能扣除 250,000 美元的此类费用。

任何超过 250,000 美元限额的费用必须资本化，并在房产的整

个使用期限内进行摊销。

以下是可能可扣除的房地产佣金和手续费的一些示例：

向房地产经纪人支付的佣金。

上市费。

广告费用。

法律费用。

评估费。

检查费。

以下费用不可扣除：

个人开支。

资本性支出。

与纳税人个人住所相关的费用。

如何扣除房地产佣金和手续费。

纳税人可以在其联邦所得税申报表中扣除房地产佣金和手续费。

该费用应在附表 C（业务盈亏表）中申报。