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12/19/2021 1:16:46 PM
" If you make a gift of depreciable personal property or real property, you do not have to report income on the transaction. However, if the person who receives it (donee) sells or otherwise disposes of the property in a disposition subject to recapture, the donee must take into account the depreciation you deducted in figuring the gain to be reported as ordinary income."
증여 받은 자녀가 그 집을 팔았을때 전에 감가상각했던 금액이 소멸이 안된다고 하네요 . . .
https://www.irs.gov/pub/irs-prior/p544--2020.pdf <- - - 링크 참고하시고 . . .
담당 CPA/EA 와 상담하시는 것이 최상입니다!
