出租房屋报税可抵扣项目清单 (Rental Property Deductible Expenses Checking List)

  1. 出租占总面积百分比 Rental % of total square feet
  2. 会计费 Accounting Expense
  3. 律师费 Legal Expense
  4. 中介费 Agent Expense
  5. 广告费 Advertising
  6. 房屋保险 Home Insurance
  7. 贷款利息 Mortgage Interest
  8. 物业管理费 Management and administration Fee
  9. 小型维护费(比如换灯泡、补漆等,但是装修等大修除外 Maintenance and repairs (except upgrading construction)
  10.  地税 Property Tax
  11. 交通费、油费 Travel Expense or Motor vehicle expenses
  12. 水电暖 Utilities
  13.  固定资产折旧(仅租客使用,房东与租客共用的不可以抵扣) Fix Assets (can only be accessed by the tenants)
  14. 其它 Other