{"id":238,"date":"2025-06-23T18:44:18","date_gmt":"2025-06-23T09:44:18","guid":{"rendered":"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=238"},"modified":"2025-06-23T19:41:09","modified_gmt":"2025-06-23T10:41:09","slug":"8582-pal","status":"publish","type":"post","link":"https:\/\/enrolledagent.watson.jp\/wordpress\/2025\/06\/23\/8582-pal\/","title":{"rendered":"Form 8582\u3068PAL"},"content":{"rendered":"\n

\u3010\u3053\u306e\u8a18\u4e8b\u306f2025\u5e746\u670823\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011<\/p>\n\n\n\n

\u57fa\u672c\u6982\u5ff5<\/h2>\n\n\n\n

Form 8582\u306f\u975e\u6cd5\u4eba\u7d0d\u7a0e\u8005\u304c\u7528\u3044\u308bForm\u3067\u3042\u308a\u3001\u5f53\u5e74\u306ePAL\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u3001\u304a\u3088\u3073\u524d\u5e74\u4ee5\u524d\u306e\u76f8\u6bba\u3057\u304d\u308c\u306a\u304b\u3063\u305fPassive Activity Loss\uff08PAL\uff09\u306e\u9069\u7528\u3092\u5831\u544a\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002
\u203b\u6cd5\u4eba\u306e\u5834\u5408\u306fForm 8810\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/small><\/p>\n\n\n\n

\u672cForm\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305aPAL\u306b\u95a2\u3059\u308b\u57fa\u672c\u6982\u5ff5\u306e\u7406\u89e3\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n

\u3010PAL\u306b\u3064\u3044\u3066\u3011<\/p>\n\n\n\n

\u30fbPAL\u306f\u3001\u3059\u3079\u3066\u306e\u53d7\u52d5\u7684\u6d3b\u52d5\u304b\u3089\u306eloss\u304c\u3059\u3079\u3066\u306e\u53d7\u52d5\u7684\u6d3b\u52d5\u304b\u3089\u306eincome\u3092\u8d85\u3048\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306b\u751f\u3058\u308b\u3082\u306e\u3067\u3059
\u30fb\u53d7\u52d5\u7684\u6d3b\u52d5\u306f\u300c\u5f53\u5e74\u4e2d\u306b\u7d0d\u7a0e\u8005\u304c\u5b9f\u8cea\u7684\u306b\u95a2\u4e0e\uff08materially participate\uff09\u3057\u3066\u3044\u306a\u3044\u53d6\u5f15\u307e\u305f\u306f\u30d3\u30b8\u30cd\u30b9\uff08Trade or Business, TB\uff09\u300d\u3084\u300c\u8cc3\u8cb8\u6d3b\u52d5\uff08materially participate\u304b\u5426\u304b\u3092\u554f\u308f\u306a\u3044\uff09\u300d\u3092\u542b\u307f\u307e\u3059
\u30fbPAL\u306f\u539f\u5247\u3068\u3057\u3066nonpassive activity\u306eincome\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u307e\u305b\u3093<\/strong>
\u30fb\u5f53\u5e74\u306b\u76f8\u6bba\u3057\u304d\u308c\u306a\u304b\u3063\u305fPAL\u306f\u3001\u76f8\u6bba\u3067\u304d\u308b\u307e\u3067\u3001\u307e\u305f\u306f\u5f53\u8a72\u53d7\u52d5\u7684\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u5168\u6301\u5206\u3092\u975e\u95a2\u9023\u8005\u306b\u58f2\u3063\u3066\u3057\u307e\u3046\u3068\u304d\u307e\u3067\u3001\u7e70\u308a\u8d8a\u3057\u304c\u53ef\u80fd\u3067\u3059<\/p>\n\n\n\n

\u975e\u5e38\u306b\u91cd\u8981\u306a\u306e\u306f\u3001nonpassive activity\u3068\u306f\u539f\u5247\u3068\u3057\u3066\u640d\u76ca\u901a\u7b97\uff08offset\uff09\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u70b9\u3001\u304a\u3088\u3073\u305d\u306e\u5236\u9650\u306b\u306f\u4e00\u5b9a\u306e\u4f8b\u5916\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n

\u3010\u53d7\u52d5\u7684\u6d3b\u52d5\u306b\u3064\u3044\u3066\u3011<\/p>\n\n\n\n

\u53d7\u52d5\u7684\u6d3b\u52d5\u3067\u306f\u306a\u3044<\/strong>\u6d3b\u52d5\u3068\u306f\u3001\u4ee5\u4e0b\u3092\u6307\u3057\u307e\u3059\uff1a<\/p>\n\n\n\n

– \u5b9f\u8cea\u7684\u306b\u305d\u306eTB\u306b\u5f53\u5e74\u4e2d\u53c2\u52a0\u3057\u3066\u3044\u308b
– Real estate professional\u3067\u3042\u308b
\u203b\u5f53\u5e74\u4e2d\u306b\u7d0d\u7a0e\u8005\u304c\u3057\u305fpersonal service\u306e\u3046\u3061\u534a\u5206\u4ee5\u4e0a\u304c\u3001\u5b9f\u8cea\u7684\u306b\u53c2\u52a0\u3057\u305f\u4e0d\u52d5\u7523TB\u3067\u3042\u308b\u3053\u3068\u3001\u5f53\u5e74\u4e2d\u306b\u305d\u306eTB\u306b750\u6642\u9593\u5f93\u4e8b\u3057\u305f\u3053\u3068\u306e\u4e21\u65b9\u3092\u6e80\u305f\u3057\u305f\u3068\u304d\u306e\u307f\u3001real estate professional\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002
– \u77f3\u6cb9\u3084\u30ac\u30b9\u7530\u306e\u73fe\u5f79\u306e\u6301\u5206
– \u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u4f4f\u6240\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u5c45\u4f4f\u30e6\u30cb\u30c3\u30c8\u306e\u8cc3\u8cb8
– \u6301\u5206\u6240\u6709\u8005\u306e\u52d8\u5b9a\u3067\u52d5\u7523\u3092\u53d6\u5f15\u3059\u308b\u6d3b\u52d5<\/p>\n\n\n\n

\u3010\u8cc3\u8cb8\u6d3b\u52d5\u306b\u3064\u3044\u3066\u3011<\/p>\n\n\n\n

\u9867\u5ba2\u304c\u6709\u5f62\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u305f\u3081\u306b\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u4e3b\u3068\u3057\u3066\u4f7f\u7528\u6599\u3068\u3044\u3046\u5f62\u3067income\u304c\u6255\u308f\u308c\u3066\u3044\u308b\u3068\u304d\u3001\u305d\u308c\u3092\u8cc3\u8cb8\u6d3b\u52d5\uff08rental activity\uff09\u3068\u3044\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n

– \u9867\u5ba2\u306e\u5e73\u5747\u4f7f\u7528\u671f\u9593\u304c7\u65e5\u4ee5\u4e0b\u3001\u3082\u3057\u304f\u306f30\u65e5\u4ee5\u4e0b\u3067\u3042\u308a\u304b\u3064\u4e0d\u52d5\u7523\u3092\u4f7f\u7528\u53ef\u80fd\u306b\u3059\u308b\u305f\u3081\u306b\u5b9f\u8cea\u7684\u306bpersonal service\u304c\u306a\u3055\u308c\u3066\u3044\u308b
– \u4e0d\u52d5\u7523\u3092\u4f7f\u7528\u53ef\u80fd\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u666e\u901a\u306e\u7bc4\u7587\u3092\u8d85\u3048\u305fpersonal service\u304c\u306a\u3055\u308c\u3066\u3044\u308b
– \u305d\u306e\u8cc3\u8cb8\u304c\u975e\u8cc3\u8cb8\u6d3b\u52d5\u306b\u4ed8\u968f\u3057\u3066\u3044\u308b
\u203b\u6295\u6a5f\u76ee\u7684\u306e\u3064\u3044\u3067\u306b\u8cb8\u3057\u3066\u3044\u308b\u7b49\u3002\u5177\u4f53\u7684\u306b\u306fFMV\u307e\u305f\u306f\u511f\u5374\u3092\u8003\u616e\u3057\u306a\u3044basis\u306e\u3069\u3061\u3089\u304b\u5c0f\u3055\u3044\u65b9\u306e2%\u304cgross rental income\u3067\u3042\u308b\u7b49\u3002
– \u3055\u307e\u3056\u307e\u306a\u9867\u5ba2\u304c\u975e\u6392\u4ed6\u7684\u306b\u4f7f\u7528\u3067\u304d\u308b\u3088\u3046\u3001\u30aa\u30d5\u30a3\u30b9\u30a2\u30ef\u30fc\u306b\u7269\u4ef6\u3092\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068<\/p>\n\n\n\n

\u3010Active participation\u306b\u3064\u3044\u3066\u3011<\/p>\n\n\n\n

\u7d0d\u7a0e\u8005\u304c\u8cc3\u8cb8\u6d3b\u52d5\u306bactive participation\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u975e\u53d7\u52d5\u6240\u5f97\u3068$25,000\u307e\u3067\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u308b<\/strong>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff08\u00a7469(i)\uff09\u3002
Active participation\u306f\u3001\u305f\u3068\u3048\u3070\u610f\u601d\u6c7a\u5b9a\u306a\u3069\u3092\u307f\u305a\u304b\u3089\u5b9f\u65bd\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u898b\u306a\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u300c\u65b0\u3057\u3044\u30c6\u30ca\u30f3\u30c8\u3092\u53d7\u3051\u5165\u308c\u308b\u300d\u300c\u30ec\u30f3\u30bf\u30eb\u671f\u9593\u3092\u5b9a\u3081\u308b\u300d\u300c\u8cc7\u7523\u7684\u51fa\u8cbb\u3084\u4fee\u7406\u8cbb\u7528\u306a\u3069\u3092\u53d7\u3051\u5165\u308c\u308b\u300d\u7b49\u304c\u610f\u601d\u6c7a\u5b9a\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002
\u307e\u305f\u3001significant\u304b\u3064bona fide\u306e\u610f\u5473\u306b\u304a\u3044\u3066\u3001\u30b5\u30fc\u30d3\u30b9\uff08\u4fee\u7406\u306a\u3069\uff09\u3092\u63d0\u4f9b\u3059\u308b\u3088\u3046\u4ed6\u8005\u3092\u624b\u914d\u3059\u308b\u3053\u3068\u3082active participation\u3068\u3057\u3066\u898b\u306a\u3055\u308c\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n\n\n\n

\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3067\u306factive participation\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\uff1a
– \u5e74\u5185\u306e\u4efb\u610f\u306e\u6642\u70b9\u3067\u3001\u4fa1\u5024\u30d9\u30fc\u30b9\u306710%\u672a\u6e80\u306e\u6301\u5206\u3057\u304b\u6301\u3063\u3066\u3044\u306a\u304b\u3063\u305f
– MFS\u306e\u5834\u5408\u3067\u3001\u5e74\u5185\u306b\u4e00\u5ea6\u3067\u3082\u914d\u5076\u8005\u3068\u540c\u5c45\u3057\u3066\u3044\u305f
\ud83e\udd14ITIN\u304c\u306a\u3044\u914d\u5076\u8005\u304c\u3044\u308b\u5916\u56fd\u6295\u8cc7\u5bb6\u306fMFS\u3092\u9078\u629e\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306f\u305a\u3067\u3059\u304c\u3001PAL\u3067\u5225\u306eincome\u3068\u640d\u76ca\u901a\u7b97\u3057\u305f\u3044\u5834\u5408\u306fMFJ\u6271\u3044\u306b\u3059\u308belection\u3092\u6d3b\u7528\u3059\u308b\u306a\u3069\u3001MFS\u3092\u6975\u529b\u9078\u3070\u306a\u3044\u3088\u3046\u306a\u5de5\u592b\u3092\u3059\u3079\u304d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n

\u307e\u305f\u3001MAGI\uff08\u8abf\u6574\u6e08AGI\uff09\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u3001\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u306a\u91d1\u984d\u304c$25,000\u304b\u3089\u6e1b\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
\ud83e\udd14MAGI\u304c$150,000\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u640d\u76ca\u901a\u7b97\u53ef\u80fd\u984d\u304c\u30bc\u30ed\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001PAL\u306e\u6761\u4ef6\u7b49\u306b\u3064\u3044\u3066\u8003\u3048\u306a\u304f\u3066\u3082\u826f\u304f\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306d\u3002<\/span><\/p>\n\n\n\n

\u3010\u5b9f\u8cea\u7684\u53c2\u52a0 material participation\u306b\u3064\u3044\u3066\u3011<\/p>\n\n\n\n

Active participation\u3068\u6df7\u4e71\u3057\u3084\u3059\u3044\u3067\u3059\u304c\u3001\u3042\u304f\u307e\u3067\u5225\u306e\u6982\u5ff5\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u304c\u5b9f\u8cea\u7684\u53c2\u52a0\u3092\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u306e\u30c6\u30b9\u30c8\u306f\u4ee5\u4e0b\u3067\u3059\uff1a<\/p>\n\n\n\n

– \u524d\u63d0\u3068\u3057\u3066\u300cWork\u300d\u3067\u3042\u308b
\u203b\u540c\u7a2e\u306e\u6d3b\u52d5\u306b\u304a\u3044\u3066\u6163\u7fd2\u7684\u306b\u884c\u3063\u3066\u3044\u308b\u4ed5\u4e8b\u3067\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u4e3b\u76ee\u7684\u306e\u3072\u3068\u3064\u304cPAL\u5236\u9650\u306e\u56de\u907f\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u3082\u305d\u3082work\u3067\u306f\u306a\u3044
– \u65e5\u3005\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u76f4\u63a5\u95a2\u308f\u3063\u3066\u3044\u308b
\u203b\u305f\u3068\u3048\u3070\u8ca1\u52d9\u8af8\u8868\u7b49\u3092\u8abf\u67fb\u30fb\u691c\u8a0e\u3057\u3066\u3044\u308b\u3001\u8ca1\u52d9\u72b6\u6cc1\u3084\u904b\u7528\u72b6\u6cc1\u306e\u8981\u7d04\u3084\u5206\u6790\u3092\u81ea\u5206\u306e\u305f\u3081\u306b\u4f5c\u6210\u7b49\u3057\u3066\u3044\u308b\u3001\u7ba1\u7406\u8077\u4ee5\u5916\u306e\u7acb\u5834\u3067\u8ca1\u52d9\u72b6\u6cc1\u3084\u904b\u7528\u72b6\u6cc1\u3092\u30e2\u30cb\u30bf\u30fc\u3059\u308b\u7b49\u304c\u5f53\u3066\u306f\u307e\u308b<\/p>\n\n\n\n

\u306a\u304a\u3001\u53c2\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u306b\u306f\u7d99\u7d9a\u7684\u306a\u65e5\u6b21\u30ec\u30dd\u30fc\u30c8\u304c\u5fc5\u305a\u8981\u6c42\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u8a18\u9332\u3067\u3042\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u672cForm\u306e\u63d0\u51fa\u7fa9\u52d9<\/h2>\n\n\n\n

PAL\u304c\u3042\u308b\u8005\uff08\u500b\u4eba\u30fb\u907a\u7523\u8ca1\u56e3\u30fb\u4fe1\u8a17\uff09\u306f\u63d0\u51fa\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u304c\u3001\u6b21\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070PAL\u5236\u9650\u304c\u9069\u7528\u3055\u308c\u305a\u30018582\u306e\u63d0\u51fa\u3082\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\uff1a
– Active participation\u3092\u3057\u3066\u3044\u308b\u8cc3\u8cb8\u6d3b\u52d5\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u552f\u4e00\u306e\u53d7\u52d5\u7684\u6d3b\u52d5\u3067\u3042\u3063\u305f
– \u63a7\u9664\u3057\u304d\u308c\u3066\u3044\u306a\u3044\u53d7\u52d5\u7684\u6d3b\u52d5\u304b\u3089\u306eloss\u304c\u306a\u3044
– \u8cc3\u8cb8\u6d3b\u52d5\u304b\u3089\u306eloss\u306e\u5408\u8a08\u304c$25,000\uff08MFS\u306f$12,500\uff09\u3092\u8d85\u3048\u306a\u3044
– MFS\u306e\u5834\u5408\u3001\u5168\u5e74\u3092\u901a\u3058\u3066\u914d\u5076\u8005\u3068\u5225\u5c45\u3057\u3066\u3044\u308b
– \u53d7\u52d5\u7684\u6d3b\u52d5\u304b\u3089\u306e\u904e\u53bb\u307e\u305f\u306f\u5f53\u5e74\u306ecredit\u304c\u306a\u3044
– \u8abf\u6574\u6e08\u307fAGI\uff08MAGI\uff09\u304c$100,000\u3092\u8d85\u3048\u306a\u3044
– limited partner\u3084\u907a\u7523\u8ca1\u56e3\u306e\u53d7\u76ca\u8005\u3068\u3057\u3066\u3001\u8cc3\u8cb8\u6d3b\u52d5\u306e\u6301\u5206\u3092\u6301\u3063\u3066\u3044\u306a\u3044<\/p>\n\n\n\n

PAL\u5236\u9650\u306e\u9069\u7528\u30bf\u30a4\u30df\u30f3\u30b0<\/h2>\n\n\n\n

PAL\u5236\u9650\u306f\u3001\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u5236\u9650\uff08e.g. at-risk\uff09\u3092\u9069\u7528\u3057\u305f\u3042\u3068\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u304c\u3001Form 461\uff08excess business loss\u5236\u9650\uff09\u3060\u3051\u306fPAL\u5236\u9650\u306e\u3042\u3068\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

\u305d\u306e\u5f8c\u306e\u6b8b\u3063\u305f\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305floss\u304cnet operating loss\uff08NOL\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

PAL\u5236\u9650\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/h2>\n\n\n\n

\u7d0d\u7a0e\u8005\u304c\u53d7\u52d5\u7684\u6d3b\u52d5\uff08\u304b\u3064\u3066\u53d7\u52d5\u7684\u6d3b\u52d5\u3067\u5408\u3063\u305f\u3082\u306e\u3092\u542b\u3080\uff09\u306e\u6301\u5206\u3092\u3059\u3079\u3066\u975e\u95a2\u9023\u8005\u306b\u58f2\u5374\u3057\u3001\u304b\u3064\u305d\u308c\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306e\u53d6\u5f15\u3067\u5408\u3063\u305f\u5834\u5408\u3001loss\u306fPAL\u5236\u9650\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u88dc\u8db3\uff1a\u8cc3\u8cb8\u53ce\u5165\u306fQBI\u306b\u306a\u308b\u304b\uff1f<\/h2>\n\n\n\n

\u300cActive participation\u306f\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u5b9f\u8cea\u7684\u53c2\u52a0\u306f\u3057\u3066\u3044\u306a\u3044\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u306fQBI deduction<\/a>\u306f\u4f7f\u7528\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\uff1f
\u305d\u306e\u5224\u65ad\u3092\u3059\u308b\u3046\u3048\u3067\u3001QBI\u306e\u5224\u65ad\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/a>\u304c\u4fbf\u5229\u3067\u3059\u3002<\/p>\n\n\n\n

\u8ad6\u70b9\u306b\u306a\u308b\u306e\u306f\u3001QBI\u306e\u8981\u4ef6\u3067\u3042\u308b\u300ctrade or business\uff08TB\uff09\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3067\u3059\u30028582\u306einstruction\u3067\u300cTrade or business activities are generally reported on Schedule C\u300d\u3068\u306e\u8a18\u8f09\u304c\u3042\u308b\u305f\u3081\u3001Sch.E\u3067\u5831\u544a\u3055\u308c\u308b\u8cc3\u8cb8\u6d3b\u52d5\u306fTB\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u308b\u306e\u304c\u59a5\u5f53\u3067\u3059\u3002<\/p>\n\n\n\n

\u3057\u304b\u3057\u3001Notice 2019-07<\/a>\u306b\u6b21\u306e\u8a18\u8f09\u3082\u3042\u308a\u307e\u3059\uff08\u90e8\u5206\u7684\u306b\u7701\u7565\u3057\u3066\u5f15\u7528\uff09\uff1a<\/p>\n\n\n\n

Solely for the purposes of section 199A, a rental real estate enterprise will be treated as a trade or business<\/strong> if the following requirements are satisfied during the taxable year with respect to the rental real estate enterprise:<\/p>\n\n\n\n

(A) Separate books and records<\/strong> are maintained to reflect income and expenses for each rental real estate enterprise;
(B) For taxable years beginning prior to January 1, 2023, 250 or more hours<\/strong> of rental services are performed per year with respect to the rental enterprise; and
(C) The taxpayer maintains contemporaneous records<\/strong>, including time reports, logs, or similar documents, regarding the following: (i) hours of all services performed; (ii) description of all services performed; (iii) dates on which such services were performed; and (iv) who performed the services. Such 8 records are to be made available for inspection at the request of the IRS.<\/p>\n\n\n\n

\u3053\u306e\u3088\u3046\u306asafe harbor\u30eb\u30fc\u30eb\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u8cc3\u8cb8\u53ce\u5165\u306f\u00a7199A\u306e\u9069\u7528\u306b\u304a\u3044\u3066TB\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

\u3055\u3066\u3001\u00a7199A\u306b\u304a\u3044\u3066\u300cqualified trade or business\u300d\u306f\u300cany trade or business\uff082\u3064\u4f8b\u5916\u3042\u308a\uff09\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u305f\u3081\uff08\u00a7199A(d)\uff09\u3001TB\u3067\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002
\u305d\u3057\u3066\u3053\u306equalified trade or business\u304cQBI ded\u306e\u8a08\u7b97\u306e\u6839\u62e0\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u6d41\u308c\u3067\u3059\uff08\u540c(a)\u3068(b)\uff09\u3002<\/p>\n\n\n\n

\u3064\u307e\u308a\u300csafe harbor\u306b\u3088\u3063\u3066TB\u3068\u307f\u306a\u3055\u308c\u308b\u2192QBI ded\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u308b\u300d\u3068\u3044\u3046\u30ed\u30b8\u30c3\u30af\u306b\u306a\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n

\u6700\u5f8c\u306b<\/h2>\n\n\n\n

\u4e0d\u52d5\u7523\u6240\u5f97\u4ee5\u5916\u306eincome\u304c\u3042\u308b\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3001PAL\u306e\u640d\u76ca\u901a\u7b97\u67a0$25,000\u306f\u8cb4\u91cd\u306a\u7bc0\u7a0e\u306e\u9078\u629e\u80a2\u305f\u308a\u3048\u307e\u3059\u3002\u30eb\u30fc\u30eb\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u6700\u9069\u306a\u7533\u544a\u3092\u76ee\u6307\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u304a\u554f\u3044\u5408\u308f\u305b<\/h2>\n\n\n\n
\n

<\/p>

    <\/ul><\/div>\n
    \n
    \n<\/fieldset>\n