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Young Cho, 조영택
님 답변
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8/6/2013 1:30:51 AM
참고로 읽어보시고 (이것이 principal resident 인지 아닌지를 결정하는 가이드라인입니다) 세를 받으시면서 있었으니 이는 비지네스를 하신결과가 되어 간단히 말씀드린다면 세를 받으신금액은 수입이 되고 그동안에 비용을 쓰신것은 비용지출이니 남으면 그것이 순수입이며 이에 대한 세금을 내야하며 집을 팔아서 생긴 차액또한 순수입이되어 세금의 대상이 됩니다.
참고하십시요...
Test of Principal Residence in IRC #121
The determination of what constitutes a person’s principal residence under IRC #121 depends on many various factors and not only on where the person lives. This becomes a complicated question if someone resides in two or more properties for successive periods of time. Only one residence can be the principal residence. In addition to the person’s use of the property, according to Treasury Regulation 1.121-1(b) (2), other relevant factors used to determine principal residence include:
(1) the place of employment
(2) the principal place of above person’s family members
(3) the address listed on the person’s federal and state tax returns, driver’s license, auto registration , and voter registration card
(4) the person’s mailing address for bills and correspondence
(5) the location of the person’s banks
(6) the location of any religious organizations and recreational clubs to which the person belongs.
참고하십시요...
Test of Principal Residence in IRC #121
The determination of what constitutes a person’s principal residence under IRC #121 depends on many various factors and not only on where the person lives. This becomes a complicated question if someone resides in two or more properties for successive periods of time. Only one residence can be the principal residence. In addition to the person’s use of the property, according to Treasury Regulation 1.121-1(b) (2), other relevant factors used to determine principal residence include:
(1) the place of employment
(2) the principal place of above person’s family members
(3) the address listed on the person’s federal and state tax returns, driver’s license, auto registration , and voter registration card
(4) the person’s mailing address for bills and correspondence
(5) the location of the person’s banks
(6) the location of any religious organizations and recreational clubs to which the person belongs.
