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주인님이 2012-04-13 07:26:12.0에 쓰신글
>테넌트가 2011년 1월부터 집세를 안내고 도망을 가면서
>집을 망가트려 놓았습니다. 
>
>그래서 우리의 보험회사로부터 수리비 보상(1)을 받았고
>loss of rent(2)를 따로 받았는데
>(1)과 (2)를 수입으로 간주 세무보고를 해야 하나요? 



“테넌트가 2011년 1월부터 집세를 안내고 도망을 가면서 집을 망가트려 놓았습니다. 그래서 우리의 보험회사로부터 수리비 보상(1)을 받았고 loss of rent(2)를 따로 받았는데  (1)과 (2)를 수입으로 간주 세무보고를 해야 하나요?”----> Most property insurance(repair)(1) settlements are not taxable income. Even when a  ins. settlement becomes taxable, you can often manage it in such a way to minimize or eliminate any tax burden to you. Property insurance is built around the principle of indemnity, or the process of returning an insured piece of property to its pre-loss condition. As your pty  is destroyed beyond repair, insurance pays the value of the lost item. Because the IRS does not have any interest in your money unless you have a financial gain, indemnity usually keeps the tax man away. However, you can have taxable income when the insurance proceeds exceed your cost basis in the damaged item. This means you receive more from the insurer than you initially spent on the item. For example, if you purchased your home for $100,000 and you then receive a $160,000 settlement from your insurance company, you potentially have $60,000 of taxable income because this is the amount that exceeds your initial investment. Your loss of rent compensation is taxable income and you need to report it on Sch SE/1040  on your return and as long as you paid commission to an ins agency , then it would also go on Sch E  as an expense. It is still your rental income that you need to report to the IRS,OK??