ZT 地主文集， 本篇将不断更新，为广大周地主，刘地主等提供地主交流经验
TAX
今年评选的美国最佳居住地房价
An eviction case by a friend in DFW TZLC group
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TAX
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No landlord would pay more than necessary for utilities or other operating expenses for a rental property. Yet millions of landlords pay more taxes on their rental income than they have to. Why? Rental real estate provides more tax benefits than almost any other investment.
Every year, millions of landlords pay more taxes on their rental income than they have to. Why? Because they fail to take advantage of all the tax deductions available for owners of rental property. Rental real estate provides more tax benefits than almost any other investment.
Often, these benefits make the difference between losing money and earning a profit on a rental property. Here are the top ten tax deductions for owners of small residential rental property.
1. Interest
Interest is often a landlord's single biggest deductible expense. Common examples of interest that landlords can deduct include mortgage interest payments on loans used to acquire or improve rental property and interest on credit cards for goods or services used in a rental activity.
2. Depreciation
The actual cost of a house, apartment building, or other rental property is not fully deductible in the year in which you pay for it. Instead, landlords get back the cost of real estate through depreciation. This involves deducting a portion of the cost of the property over several years.
3. Repairs
The cost of repairs to rental property (provided the repairs are ordinary, necessary, and reasonable in amount) are fully deductible in the year in which they are incurred. Good examples of deductible repairs include repainting, fixing gutters or floors, fixing leaks, plastering, and replacing broken windows.
4. Local Travel
Landlords are entitled to a tax deduction whenever they drive anywhere for their rental activity. For example, when you drive to your rental building to deal with a tenant complaint or go to the hardware store to purchase a part for a repair, you can deduct your travel expenses.
If you drive a car, SUV, van, pickup, or panel truck for your rental activity (as most landlords do), you have two options for deducting your vehicle expenses. You can:
deduct your actual expenses (gasoline, upkeep, repairs), or
use the standard mileage rate (56.5 cents per mile for 2013). To qualify for the standard mileage rate, you must use the standard mileage method the first year you use a car for your business activity. Moreover, you can't use the standard mileage rate if you have claimed accelerated depreciation deductions in prior years, or have taken a Section 179 deduction for the vehicle.
5. Long Distance Travel
If you travel overnight for your rental activity, you can deduct your airfare, hotel bills, meals, and other expenses. If you plan your trip carefully, you can even mix landlord business with pleasure and still take a deduction.
However, IRS auditors closely scrutinize deductions for overnight travel -- and many taxpayers get caught claiming these deductions without proper records to back them up. To stay within the law (and avoid unwanted attention from the IRS), you need to properly document your long distance travel expenses.
6. Home Office
Provided they meet certain minimal requirements, landlords may deduct their home office expenses from their taxable income. This deduction applies not only to space devoted to office work, but also to a workshop or any other home workspace you use for your rental business. This is true whether you own your home or apartment or are a renter.
For the ins and outs on taking the home office deduction, see Home Business Tax Deductions or Every Landlord's Tax Deduction Guide, both by Stephen Fishman (Nolo).
7. Employees and Independent Contractors
Whenever you hire anyone to perform services for your rental activity, you can deduct their wages as a rental business expense. This is so whether the worker is an employee (for example, a resident manager) or an independent contractor (for example, a repair person).
8. Casualty and Theft Losses
If your rental property is damaged or destroyed from a sudden event like a fire or flood, you may be able to obtain a tax deduction for all or part of your loss. These types of losses are called casualty losses. You usually won't be able to deduct the entire cost of property damaged or destroyed by a casualty. How much you may deduct depends on how much of your property was destroyed and whether the loss was covered by insurance.
Excerpted from Every Landlord's Tax Deduction Guide
Maximize your deductions without drawing the ire of the IRS.
Buy the book »
9. Insurance
You can deduct the premiums you pay for almost any insurance for your rental activity. This includes fire, theft, and flood insurance for rental property, as well as landlord liability insurance. And if you have employees, you can deduct the cost of their health and workers' compensation insurance.
10. Legal and Professional Services
Finally, you can deduct fees that you pay to attorneys, accountants, property management companies, real estate investment advisors, and other professionals. You can deduct these fees as operating expenses as long as the fees are paid for work related to your rental activity.
Did You Know?
Did you know that:
Landlords can greatly increase the depreciation deductions they receive the first few years they own rental property by using segmented depreciation.
Careful planning can permit you to deduct, in a single year, the cost of improvements to rental property that you would otherwise have to deduct over 27.5 years.
You can rent out a vacation home tax-free, in some cases.
Most small landlords can deduct up to $25,000 in rental property losses each year.
A special tax rule permits some landlords to deduct 100% of their rental property losses every year, no matter how much.
People who rent property to their family or friends can lose virtually all of their tax deductions.
If you didn't know one or more of these facts, you could be paying far more tax than you need to.
--*************************************************************************************************
-- backfill_mcq_sched_job
--*************************************************************************************************
procedure backfill_mcq_sched_job
is
-- 201308: 166497 records
cursor c1 is
select distinct MAPONL_IMAGE_SIGNATURE
FROM FONL_CPTK_MAP
WHERE MAPONL_CPTK_MC IS NULL
AND MAPONL_PRIORITY = 1
And Maponl_Recent_Occ_Dtm >= (Trunc(Add_Months(Trunc(Sysdate,'MM'), - 1), 'yy'))
-- AND (MAPONL_ATTRIB_OCCURS_CNT >= 10
-- OR MAPONL_ONLSES_BEGIN_DTM >= (Next_Day(Sysdate, 'Monday') - 14))
And (Maponl_Onlses_Begin_Dtm > '23 FEB 2013' Or Maponl_Recent_Occ_Dtm >= '25 MAR 2013')
;
-- and rownum < 1000;
/* and MAPONL_SEQ in
(6795324,
6795049,
6465313,
6795398,
6722116,
6794950,
6795318,
6795058
);*/
-- exec web.pk_fonl_mcq_backfill_new.backfill_mcq_sched_job;
v_MAPONL_IMAGE_SIGNATURE FONL_CPTK_MAP.MAPONL_IMAGE_SIGNATURE%type;
v_FTW number;
v_CRM number;
V_CRY number;
TYPE FONL_MCQ_BACKFILL_NEW_aat IS TABLE OF FONL_MCQ_BACKFILL_NEW%ROWTYPE INDEX BY PLS_INTEGER;
v_FONL_MCQ_BACKFILL_NEW FONL_MCQ_BACKFILL_NEW_aat;
begin
-- execute immediate 'truncate table web.FONL_MCQ_BACKFILL_New';
delete from web.FONL_MCQ_BACKFILL_NEW; -- truncate would be better here, but I'm getting ORA-00054 errors presumably because other users are selecting against this table.
commit;
open c1;
loop
fetch c1 into v_MAPONL_IMAGE_SIGNATURE;
exit when c1%notfound;
begin
Select
nvl(sum(ONLF_COST_ADJUST_FACTOR * web.pk_fonl_mcq_backfill_new.f_GetCPM(FTW.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ,FTW.ONLOCC_ONLSES_BEGIN_DTM) * web.pk_fonl_mcq_backfill_new.f_GetAudience(FTW.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ,FTW.ONLOCC_ONLSES_BEGIN_DTM)) / 2000000, 0) as "OccurrenceScoreFTW"
into
v_FTW
FROM
FONL_AD_OCCURRENCES FTW , FONL_CPTK_MAP, FONL_FORMATS, FONLINE_WEBSITES
WHERE
FTW.ONLOCC_MAPONL_SEQ = MAPONL_SEQ
and ONLF_FORMAT_CODE = MAPONL_ONLF_FORMAT_CODE and MAPONL_ONLWS_SEQ =ONLWS_SEQ
and FTW.ONLOCC_ONLSES_BEGIN_DTM between (Next_Day(Sysdate,'Monday') - 14) and Next_Day(Sysdate,'Monday') - 7
AND MAPONL_CPTK_MC is NULL
AND MAPONL_PRIORITY = 1
AND FTW.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ > 0
--and MAPONL_IMAGE_SIGNATURE = '782d89a02e3678b74fd6c567ff3f54810e554254'
and MAPONL_IMAGE_SIGNATURE = v_MAPONL_IMAGE_SIGNATURE;
Select
nvl(sum(ONLF_COST_ADJUST_FACTOR * web.pk_fonl_mcq_backfill_new.f_GetCPM(CRM.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ,CRM.ONLOCC_ONLSES_BEGIN_DTM) * web.pk_fonl_mcq_backfill_new.f_GetAudience(CRM.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ,CRM.ONLOCC_ONLSES_BEGIN_DTM) ) / 2000000, 0) as "OccurrenceScoreCRM"
into
v_CRM
FROM
FONL_AD_OCCURRENCES CRM , FONL_CPTK_MAP, FONL_FORMATS, FONLINE_WEBSITES
WHERE
CRM.ONLOCC_MAPONL_SEQ = MAPONL_SEQ
and ONLF_FORMAT_CODE = MAPONL_ONLF_FORMAT_CODE and MAPONL_ONLWS_SEQ =ONLWS_SEQ
and CRM.ONLOCC_ONLSES_BEGIN_DTM between (add_months(trunc(sysdate,'mm'),-1)) and trunc(sysdate,'mm')
AND MAPONL_CPTK_MC is NULL
AND MAPONL_PRIORITY = 1
AND CRM.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ > 0
--and MAPONL_IMAGE_SIGNATURE = '782d89a02e3678b74fd6c567ff3f54810e554254'
and MAPONL_IMAGE_SIGNATURE = v_MAPONL_IMAGE_SIGNATURE;
Select
nvl(sum(ONLF_COST_ADJUST_FACTOR * web.pk_fonl_mcq_backfill_new.f_GetCPM(CRY.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ,CRY.ONLOCC_ONLSES_BEGIN_DTM) * web.pk_fonl_mcq_backfill_new.f_GetAudience(CRY.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ,CRY.ONLOCC_ONLSES_BEGIN_DTM) ) / 2000000, 0) as "OccurrenceScoreCRY"
into
V_CRY
FROM
FONL_AD_OCCURRENCES CRY , FONL_CPTK_MAP, FONL_FORMATS, FONLINE_WEBSITES
WHERE
CRY.ONLOCC_MAPONL_SEQ = MAPONL_SEQ
and ONLF_FORMAT_CODE = MAPONL_ONLF_FORMAT_CODE and MAPONL_ONLWS_SEQ =ONLWS_SEQ
and CRY.ONLOCC_ONLSES_BEGIN_DTM between (trunc(add_months(trunc(sysdate,'mm'),-1),'yy')) and sysdate
AND MAPONL_CPTK_MC is NULL
AND MAPONL_PRIORITY = 1
AND CRY.ONLOCC_ATTRIBUTABLE_ONLWS_SEQ > 0
--and MAPONL_IMAGE_SIGNATURE = '782d89a02e3678b74fd6c567ff3f54810e554254'
and MAPONL_IMAGE_SIGNATURE = v_MAPONL_IMAGE_SIGNATURE;
/*
for cSEQ in ( select MAPONL_SEQ from FONL_CPTK_MAP where MAPONL_IMAGE_SIGNATURE = v_MAPONL_IMAGE_SIGNATURE ) loop
insert into
web.FONL_MCQ_BACKFILL_NEW
values (cSEQ.MAPONL_SEQ, sysdate,v_FTW,v_CRM,V_CRY );
end loop;
*/
select
MAPONL_SEQ, sysdate, v_FTW,v_CRM,V_CRY
BULK COLLECT INTO
v_FONL_MCQ_BACKFILL_NEW
from
FONL_CPTK_MAP
where
MAPONL_IMAGE_SIGNATURE = v_MAPONL_IMAGE_SIGNATURE;
FORALL i IN v_FONL_MCQ_BACKFILL_NEW.first..v_FONL_MCQ_BACKFILL_NEW.last
insert into
web.FONL_MCQ_BACKFILL_NEW
values
v_FONL_MCQ_BACKFILL_NEW(i);
commit;
v_FONL_MCQ_BACKFILL_NEW.delete;
exception
when no_data_found then
v_FONL_MCQ_BACKFILL_NEW.delete;
end;
end loop;
close c1;
end backfill_mcq_sched_job;
END pk_fonl_mcq_backfill_new;
/
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今年评选的美国最佳居住地房价
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1. Sharon，MA, 平均房价 $390,000 优点：学校、交通方便、小城魅力；缺点：房价高，无大商店
2. Louisville, Colorado，平均房价 $380,500 优点：学校、气候、户外活动；缺点：房子紧缺，工作机会不多
3. Vienna, Virginia，平均房价 $525,000 优点：购物、市中心、离首都近；缺点：房价高，税高、交通拥挤
4. Chanhassen，Min, 平均房价 $208,000 优点：学校、就业、低失业率；缺点：工作在市外、冬天冷、种族单一
5. Sherwood，OR, 平均房价 $261,500 优点：公园、就业好、种族多元化；缺点：房市和工作机会还在改进中
有谁住在这些地方，来夸夸自己的第二家乡吧。
这里的老中多数在国内时是城里人，喜欢大城市，下面是美国10大城市里最好的区。
1. Park Slope，纽约市, 平均收入：$101,000；平均房价 $854,300；2卧租金：$3,000
到底是纽约，租金够高的。
2. Silver Lake，洛杉矶市, 平均收入：$62,800；平均房价 $632,000；2卧租金：$2,100
加州洛杉矶市，有不少华人住那吧？平均收入比纽约低不少，房价却低不多，都是二奶？：）
3. Lakeview，芝加哥市, 平均收入：$77,500；平均房价 $345,000；2卧租金：$1,800
芝加哥据说是西北明珠，收入比洛杉矶高，房价却低很多，可惜冬天太冷。
4. Houston Heights，休斯顿市, 平均收入：$63,500；平均房价 $251,400；2卧租金：$2,000
难怪这里的德州MM一个劲的说她们那里是价廉物美的典型。收入和洛杉矶一样，房价却只有人家1/3. 太爽了！
5. Mount Airy，费城, 平均收入：$55,600；平均房价 $221,200；2卧租金：$1,000
费城真便宜，只是不知那里的气候，犯罪率如何？知道的童鞋来说说？
6. Windsor Square，凤凰城, 平均收入：$61,600；平均房价 $343,500；2卧租金：$1,200
凤凰城里这个地方比较靠谱，收入房价租金都适中，气候也不错吧？退休的好地方。
7. Alamo Heights，San Antonio市, 平均收入：$104,500；平均房价 $386,000；2卧租金：$1,900
这个地方前不着村后不着店的，怎么收入可与纽约比美？都什么工作呀？这么高的收入？与收入比房价很合理呀。
8. Pacific Beach，圣地亚哥市, 平均收入：$63,900；平均房价 $627,000；2卧租金：$2,100
阳光MM是不是住这里？看来加州的房价真没道理，收入不如人房价却比人家高那么多！
9. Lakewood，达拉斯市, 平均收入：$116,400；平均房价 $392,900；2卧租金：$1,800
又一个德州城市。云燕MM住这里吗？恭喜榜上有名。：）
10. Willow Glen，圣荷西市（加州）, 平均收入：$101,700；平均房价 $839,800；2卧租金：$2,000
终于轮到旧金山湾区了！BSO：俺在那里有房！很喜欢那里，以后退休了，休了现在的大房，可以搬到那里去与二房厮守。：）
以上数据来自《Money》2013.9 《America's Top 50 Small Towns》《The Best Big-City Neighborhoods》
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An eviction case by a friend in DFW TZLC group
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刚刚完成了一个eviction，尽管不情愿，也算在这份有前途的地主职业培训上拿了一个学分。考完试，真要谢谢大家给我的指点和支持。
写出来，希望这里的同行给些建议和看法，帮我的地主职业更上一层楼。
先说说案例。
剧情开幕。一对老夫妻来申请，两人在西边的城市有自己的房子，已做了半辈子的HOMEOWNER，无eviction史和诉讼史，无债，信用分高，社保收入，符合要求。搬家理由，儿子住在附近，想和儿子一家住近点，享受天伦之乐。整个申请过程中，是他们的儿子S和我联系，S话不多，让他提供申请所需材料，费用，他都爽快应下，很快准备好给我。搬进后，家里用心布置，屋外，又是放装饰椅子，又是放盆花。看着是认真过日子的样子。Eviction前，总共两次见过老太太，S陪着，都是周末见面，所以也不疑有它。
我要求先把DEPOSIT存到指定账户，并将存根拍照给我，看到银行到账，我才准备合同，将房子下市。签合同时，交一个月的租金。周六签约，见到老太太和S本人，老先生没见到，但已经先在合约上签好字，说是在做搬家准备。一家人给我的印象很好。签约时，老太太给我一张支票做第一个月的租金，并让我晚三天取，说是等她把资金转好。
故事开始，三次跳票。第一次DEPOSIT跳票，通知后第二天连同罚款一并现金存入，这点迷惑了我，总认为跳票是他们管理不善所造成，放松警觉，相信了他们说的RENT FUND没问题，接着存了RENT的支票，造成二次跳票。我一边发NOTICE,一边又通知他们立刻支付现金给我，约时间去取，此时S回复说他们一家在外参加亲戚葬礼，NOTICE的期限内一定重新存入租金。周五晚通知存了，周二才知道不是现金而是支票，我还是天真认为他们若因家事在外，现金和money order肯定不方便，用支票情有可原，没有追究，造成三次跳票。
旁白一下。我一直和S联系，我任何email，message，同时发给两人，都是S回复，老太太那儿是石沉大海。
接下来是一波三折的EVICTION。他APPEAL期限的前两天，我真好外出度假，于是将申请WRIT的事交给朋友办。朋友很认真，appeal结束第二天就大老远的赶去法院，哪知那天法院CLOSE，我再也不好意思让人跑第二趟了。这样S一家又赖了一周多。
回来后立刻申请WRIT.到执行那天，人家只提早20分钟开了个UHAUL停在门口。警察一来，S声泪具下地诉说他老婆玩忧郁，要自杀，又说教会朋友今天会来帮忙的。警察就跟我们说，今天不能执行，他这些家当要六个人才能两小时内搬完，我们最多只有两个小时现场时间，明天带六个人来，否则不予执行，然后就走了。
好在计划B还可以执行，带着汗滴们种草，修草坪，干到下午5点，人家楞没有一点点搬家的行为。这太狡猾了吧，难道真要等明天，赌我组不到六人帮，继续白住？
NND，惹毛我，我招个八人帮，我就不让你如愿。不过遵循毛太祖教导，打要打，谈也要谈，八人帮得准备好，但其他路子也得踩踩。我提出，他可以HIRE我的工人搬家，我给发工资，他傲气地回复，他会负责到底的。我也无话可说，先找个地方吃好喝好，傍晚回来看看他是否有搬家迹象，也好决定明天带多大的团伙。到了7点折回，看到有人在搬东西。走开，找个地方吹吹冷气，2小时后折回，UHAUL已经走了。我估算，大家伙都运走了，明天应该两个人能搞定，八人帮虽然威风，但也得银子养着是吧。
第二天，带了两人提前半小时到。警察也尽责，居然正找S谈话，回头跟我们说，他们已经检查过了，一楼还有很多盒子，让我们把房子清空后，换好锁就离开，不要做任何事，让S自己慢慢搬。
从FILE EVICTION起，到换锁关门，我是好话，歹话说尽，让他早点走人，而S频频用谎言，血泪，诱惑，承诺回击，就是不走。拳来脚往，后期还冒出两个配角，就不说了。终于结束了这段狗血的关系。
The lessons I learned
1） 业务不熟，纰漏就多。不知道支票应当到对方银行立刻提现，造成后面的两次跳票，延误时间。以后两样一定要求MONEY ORDER.
2） 地主首先要尊守合约，坚决执行，租客才会遵守合约。我经常主动免除迟交租的罚款，只要租金给足就行。总是觉得这笔钱对租客也算负担，大家都不容易，算了吧。这次事上被朋友批“你都随便执行合约，当然租客有样学样。”以后，鼓励租客有事早商量，不纵容租客延迟交租。
3） NOTICE要迅速发出，不要拖延。收不到租子，中断合同可减少地主LIABILITY的RISK。
4） 不要认为EVICTION是一种损失，相反，它是对地主的保护，这点钱，就当买一个保险。虽然我在前面犯了错误，好在执行eviction上坚定不移，设了止损线。任他甜言蜜语，花样百出，不至于处于被动状态。地主其实没多少谈判筹码，面对的是一个光脚的人，能有多少花样搞。
5） NOTICE, EVICTION,WRIT，三道防线布好，要打要谈就好处理了。特别新地主，总是抱有一些希望（幻想），以为eviction是无奈之举，使自己处于被动状态。
6） 不要对法警有偏见，认为他们偏袒租客。法警在eviction上比地主专业多了。我当时很生气，法警有什么权利判断我2个人不够，有什么权利要我第二天再来一次。现在想想，法警的处理方式还是正确的。从心理学的角度看，法警也充当了协调人的角色，明天给法警写个感谢信。
7） 避免不必要的谈判，为自己省点心，省点时间。很多事真是有因果的。能谈得下来的人，要么有点根基，要么自己也是心智齐全之人，在事发前就走人了。谈不下来的人，要么比你专业，要么陷入自己的偏执中难以自拔，要么一无所有地心一横。你可不是在对等谈判。
8） 用NTN，你能同时查到eviction记录和credit report，你也可以把eviction汇报给它
9） 交给credit agency，不指望追回钱，但通过他们能把欠租报到三大信用公司，我这次用Rent recovery service.
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