<p>作者：昆廷·福特雷尔</p>
<p>‘我想辞职’</p>
<p>“我们在田纳西州的主要居所将有一笔 35 万美元的抵押贷款，利率接近 6%。”（照片中的人物为模特。）</p>
<p>亲爱的昆廷，</p>
<p>我即将年满 65 岁，我想辞职。几年前，我和妻子在田纳西州买了一套房子，以便离她的父亲更近。我们在南加州的房子有一笔 35 万美元的抵押贷款，利率为 3%。它的价值大约为 120 万美元。我们在这处房产上的抵押贷款和预付款账户每月大约为 2450 美元。</p>
<p>我们在田纳西州的主要居所有一笔 35 万美元的抵押贷款，利率接近 6%。我们在这处房产上的抵押贷款和预付款每月不到 2500 美元。我们的儿子希望留在那里并组建家庭。我们已经同意让他以每月 3200 美元的价格租住这处房子。该地区的房屋租金在 4000 到 4500 美元之间。</p>
<p>这栋房子从 2008 年到 2022 年是出租的，但我在过去三年里一直住在那里，预计将搬出州外。将这处房产作为 “第二居所” 并让儿子租住的利弊是什么？另一个棘手的问题是以低于市场价值的价格出租房屋。有人建议，如果低租金确实是个问题，我们是否可以 “赠予” 他差额？</p>
<p>这栋房子在一个信托中，最终会传给他和他的成年兄弟。我该如何确保两者的继承平等？</p>
<p>常客</p>
<p>您可以通过电子邮件将任何财务和伦理问题发送给《理财顾问》，邮箱地址为 qfottrell@marketwatch.com，并在 X 平台（前身为 Twitter）上关注昆廷·福特雷尔。</p>
<p>不要错过：‘我喜欢去欧洲度假’：我 75 岁，IRA 中有 100 万美元。为什么我感到内疚？</p>
<p>通过以低于市场租金的价格转租给您的儿子，您可能会限制从这处出租物业中获得税收优惠的能力。</p>
<p>亲爱的常客，</p>
<p>以下是您应该仔细考虑的五个理由：</p>
<p>对您儿子的这种承诺可能会使您难以使用这处房产并探望您妻子的家人。通过以低于市场租金的价格转租给他，您可能会限制某些税收扣除。您会创造一种期望，尽管将您的房产放入信托以便可以在您的儿子之间平等分配，但这个儿子将继承这处房产。您可能会对资本利得税的免税额产生不利影响。最后，您的退休应该是首要任务。</p>
<p>根据美国国税局的规定，以低于市场租金的价格租给家庭成员是完全可以的，但这样做会产生重大税务影响，尤其是限制和/或阻止各种与费用相关的扣除。国税局将这种安排视为个人使用物业，这是一种 “非营利” 服务。如果您收取公平市场价值（FMV），您可以扣除符合条件的费用，如抵押贷款利息、财产税和维护费用。</p>
<p>“然而，如果租金低于市场价值或被视为个人使用物业，您可能会失去这些扣除或受到限制，” 根据位于田纳西州科利维尔的优势物业管理公司所述。“详细记录对于证明符合条件的费用至关重要。正式的租赁协议有助于建立合法的房东 - 租户关系。这为国税局提供了文件，表明该安排是商业化的。”</p>
<p>将房产租给家庭成员有利有弊。“您确保房产保持在可信赖的手中，并与您熟悉的租户保持定期沟通，” 它补充道。“这可以简化租赁过程并减少财产滥用的风险。然而，在维持专业关系时可能会出现挑战。此外，如果对支付、维护或物业使用的期望没有正式建立，可能会发生争议。”</p>
<p>还有其他税务问题。正如您所建议的，您可以收取公平市场价值并将差额赠予您的儿子。考虑到个人的年度赠与免税额为 19000 美元，已婚夫妇为 38000 美元，这可能是最佳结果。如果公平市场价值减去实际租金超过年度免税额，超出部分可能需要提交赠与税申报表 709 表，即使没有税款到期。此外，如果您在过去五年中在田纳西州的房子里居住了三年，您可能有资格获得 50 万美元的已婚共同申报资本利得免税额；出租可能会关闭这个窗口。如果您在满足两年使用（但少于五年）后因合理原因出售，国税局可能允许部分免税。</p>
<p>即使您在生前赠与，也相对容易平衡您儿子的继承。您可以在遗嘱或信托中调整分配，减少您儿子和女儿的份额，减少您赠与的金额。遗嘱中的 “热锅条款” 确保公平，通过有效地从他们的继承份额中扣除提前赠与的金额，追溯计算每个继承人已经收到的金额，帮助确保每个人获得相等的份额。</p>
<p>“这也基于满足原则——假设父母不希望让一个孩子在其他孩子的利益上受益两次，” 根据遗嘱撰写者协会的说法。“热锅条款并不是要求将赠与偿还给遗嘱人的遗产。它只是承认其存在，以便受益人的遗产份额可以减少，最终结果是所有孩子都获得了相同的整体利益。”</p>
<p>另一个希望更容易避免的陷阱是：在任何时间段内居住在一处房屋中而不对其产生情感依恋是很难的。对您两个房产的长期计划保持透明，以便您的两个儿子能够了解情况。如果这意味着加州和田纳西州的房产将放入信托并在您儿子之间平等分配，那就这样吧。我假设加州的房产价值远高于田纳西州的房产。</p>
<p>因此，您应该没有争论。</p>
<p>相关：我 73 岁的丈夫在他的房子里给我一个终身财产，但却留给他的儿子一辆 20 万美元的保时捷。这是离婚的理由吗？</p>
<p>Moneyist 遗憾的是无法逐一回复问题。</p>
<p>更多来自 Quentin Fottrell 的专栏：</p>
<p>我的治疗师说他在网络内，但他并不在。我是否有义务为所有之前的会话支付网络外的费用？</p>
<p>我丈夫可以对他已故兄弟的 60 万美元遗嘱提出异议吗？他在去世前因 COPD 经历了缺氧。</p>
<p>我早期患有阿尔茨海默病，我丈夫患有四期肾病。我们刚继承了 5 万美元。这对我们有什么帮助？</p>
<p>请查看 Moneyist 私人 Facebook 小组，我们在这里寻找生活中最棘手的财务问题的答案。发布您的问题或对最新的 Moneyist 专栏发表看法。</p>
<p>通过向道琼斯公司（MarketWatch 的出版商）提交您的故事，您理解并同意我们可以在所有媒体和平台上使用您的故事或其版本。</p>
<p>-Quentin Fottrell</p>
<p>此内容由 MarketWatch 创建，MarketWatch 由道琼斯公司运营。MarketWatch 与道琼斯新闻通讯和华尔街日报独立出版。</p>
<p>（结束）道琼斯新闻通讯</p>
<p>01-15-26 1837ET</p>

AOMR

<p>一位读者寻求建议，是否应该让他的儿子以低于市场租金的价格租赁他们在田纳西州的投资物业。该物业的抵押贷款为 35 万美元，利率接近 6%，而儿子希望支付 3200 美元，低于市场租金的 4000 到 4500 美元。读者担心税务影响、潜在的扣除损失以及对他两个儿子的继承公平性。专家建议收取公平市场租金，并将差额作为赠与，以避免税务问题，同时还要考虑对退休和物业使用的影响</p>

<p>By Quentin Fottrell</p>
<div class="lb-trans"><p>作者：昆廷·福特雷尔</p>
</div><p>'I would like to quit working'</p>
<div class="lb-trans"><p>‘我想辞职’</p>
</div><p>&#34;What will become our primary residence in Tennessee has a $350,000 mortgage at almost 6%.&#34; (Photo subjects are models.)</p>
<div class="lb-trans"><p>“我们在田纳西州的主要居所将有一笔 35 万美元的抵押贷款，利率接近 6%。”（照片中的人物为模特。）</p>
</div><p>Dear Quentin,</p>
<div class="lb-trans"><p>亲爱的昆廷，</p>
</div><p>I will soon turn 65 and I would like to quit working. My wife and I purchased a home in Tennessee a few years ago to be closer to her father. We have our house in Southern California with a $350,000 mortgage at 3%. It's worth about $1.2 million. Our mortgage and impound account is about $2,450 a month on this property.</p>
<div class="lb-trans"><p>我即将年满 65 岁，我想辞职。几年前，我和妻子在田纳西州买了一套房子，以便离她的父亲更近。我们在南加州的房子有一笔 35 万美元的抵押贷款，利率为 3%。它的价值大约为 120 万美元。我们在这处房产上的抵押贷款和预付款账户每月大约为 2450 美元。</p>
</div><p>What will become our primary residence in Tennessee has a $350,000 mortgage at almost 6%. Our mortgage and impound are just under $2,500 a month. Our son would like to stay there and start a family. We have agreed to let him rent this for $3,200 a month. Homes in the area rent between $4,000 and $4,500.</p>
<div class="lb-trans"><p>我们在田纳西州的主要居所有一笔 35 万美元的抵押贷款，利率接近 6%。我们在这处房产上的抵押贷款和预付款每月不到 2500 美元。我们的儿子希望留在那里并组建家庭。我们已经同意让他以每月 3200 美元的价格租住这处房子。该地区的房屋租金在 4000 到 4500 美元之间。</p>
</div><p>The home was a rental from 2008 to 2022, but I have resided there for the past three years, anticipating the move out of state. What would be the pros and cons of having this as a &#34;second home&#34; and letting the son rent it? Another sticky part is renting a home below its value. It's been suggested that if the low rent is truly an issue, could we &#34;gift&#34; him the difference?</p>
<div class="lb-trans"><p>这栋房子从 2008 年到 2022 年是出租的，但我在过去三年里一直住在那里，预计将搬出州外。将这处房产作为 “第二居所” 并让儿子租住的利弊是什么？另一个棘手的问题是以低于市场价值的价格出租房屋。有人建议，如果低租金确实是个问题，我们是否可以 “赠予” 他差额？</p>
</div><p>The home is in a trust that would eventually go to him and his adult brother. How do I ensure an equal inheritance for both?</p>
<div class="lb-trans"><p>这栋房子在一个信托中，最终会传给他和他的成年兄弟。我该如何确保两者的继承平等？</p>
</div><p>Frequent Reader</p>
<div class="lb-trans"><p>常客</p>
</div><p>You can email The Moneyist with any financial and ethical questions at qfottrell@marketwatch.com, and follow Quentin Fottrell on X, the platform formerly known as Twitter.</p>
<div class="lb-trans"><p>您可以通过电子邮件将任何财务和伦理问题发送给《理财顾问》，邮箱地址为 qfottrell@marketwatch.com，并在 X 平台（前身为 Twitter）上关注昆廷·福特雷尔。</p>
</div><p>Don't miss: 'I enjoy vacations to Europe': I'm 75 and have $1 million in an IRA. Why do I feel guilty?</p>
<div class="lb-trans"><p>不要错过：‘我喜欢去欧洲度假’：我 75 岁，IRA 中有 100 万美元。为什么我感到内疚？</p>
</div><p>By subletting to your son at a lower-than-market rent, you may be restricting your ability to reap tax benefits from this rental property.</p>
<div class="lb-trans"><p>通过以低于市场租金的价格转租给您的儿子，您可能会限制从这处出租物业中获得税收优惠的能力。</p>
</div><p>Dear Frequent,</p>
<div class="lb-trans"><p>亲爱的常客，</p>
</div><p>Here are five reasons why you should think carefully:</p>
<div class="lb-trans"><p>以下是您应该仔细考虑的五个理由：</p>
</div><p>This commitment to your son could make it tough for you to use this home and visit your wife's family. By subletting to him at a lower-than-market rent, you may be limiting some tax deductions. You would create an expectation that, despite putting your properties in a trust so they can be divided equally among your sons, this son will inherit this property. You could adversely impact your capital-gains tax exclusion. And finally, your retirement should be the top priority.</p>
<div class="lb-trans"><p>对您儿子的这种承诺可能会使您难以使用这处房产并探望您妻子的家人。通过以低于市场租金的价格转租给他，您可能会限制某些税收扣除。您会创造一种期望，尽管将您的房产放入信托以便可以在您的儿子之间平等分配，但这个儿子将继承这处房产。您可能会对资本利得税的免税额产生不利影响。最后，您的退休应该是首要任务。</p>
</div><p>Under Internal Revenue Service rules, it's perfectly fine to rent to a family member at below market rent - but doing so has significant tax implications, not least by limiting and/or preventing myriad expense-related deductions. The IRS classifies such an arrangement as personal use of the property, which is a &#34;not-for-profit&#34; service. If you charge fair-market value (FMV), you can deduct eligible expenses like mortgage interest, property taxes and maintenance costs.</p>
<div class="lb-trans"><p>根据美国国税局的规定，以低于市场租金的价格租给家庭成员是完全可以的，但这样做会产生重大税务影响，尤其是限制和/或阻止各种与费用相关的扣除。国税局将这种安排视为个人使用物业，这是一种 “非营利” 服务。如果您收取公平市场价值（FMV），您可以扣除符合条件的费用，如抵押贷款利息、财产税和维护费用。</p>
</div><p>&#34;However, if the rent is below market value or treated as personal-use property, you may lose these deductions or have them limited,&#34; according to Advantage Property Management, based in Collierville, Tenn. &#34;Detailed records are essential to substantiate eligible expenses. A formal rental agreement helps establish a legitimate landlord-tenant relationship. It serves as documentation for IRS purposes, showing the arrangement is business-like.&#34;</p>
<div class="lb-trans"><p>“然而，如果租金低于市场价值或被视为个人使用物业，您可能会失去这些扣除或受到限制，” 根据位于田纳西州科利维尔的优势物业管理公司所述。“详细记录对于证明符合条件的费用至关重要。正式的租赁协议有助于建立合法的房东 - 租户关系。这为国税局提供了文件，表明该安排是商业化的。”</p>
</div><p>There are pros and cons of renting to a family member. &#34;You ensure the property remains in trustworthy hands and maintain regular communication with tenants you know well,&#34; it adds. &#34;This can simplify the leasing process and reduce the risk of property misuse. However, challenges may arise when maintaining a professional arrangement. Additionally, disputes may occur if expectations around payment, maintenance, or property use aren't formally established.&#34;</p>
<div class="lb-trans"><p>将房产租给家庭成员有利有弊。“您确保房产保持在可信赖的手中，并与您熟悉的租户保持定期沟通，” 它补充道。“这可以简化租赁过程并减少财产滥用的风险。然而，在维持专业关系时可能会出现挑战。此外，如果对支付、维护或物业使用的期望没有正式建立，可能会发生争议。”</p>
</div><p>There are other tax issues. You could, as you suggest, charge fair-market value and gift your son the difference. This may be the best outcome, given that the annual gift excursion is $19,000 a year as an individual and $38,000 as a married couple. If the fair market value less the actual rent exceeds the annual exclusion, the excess could require filing a gift-tax return Form 709, even if no tax is due. Additionally, if you have lived in the Tennessee home for three out of the last five years, you may qualify for the $500,000 married-filing-jointly capital-gains exclusion; renting could close that window. The IRS may allow for a partial exclusion if you sell for valid reasons after meeting the two-year use (but less than five years).</p>
<div class="lb-trans"><p>还有其他税务问题。正如您所建议的，您可以收取公平市场价值并将差额赠予您的儿子。考虑到个人的年度赠与免税额为 19000 美元，已婚夫妇为 38000 美元，这可能是最佳结果。如果公平市场价值减去实际租金超过年度免税额，超出部分可能需要提交赠与税申报表 709 表，即使没有税款到期。此外，如果您在过去五年中在田纳西州的房子里居住了三年，您可能有资格获得 50 万美元的已婚共同申报资本利得免税额；出租可能会关闭这个窗口。如果您在满足两年使用（但少于五年）后因合理原因出售，国税局可能允许部分免税。</p>
</div><p>It's relatively easy to equalize the inheritance for your sons, even if you make gifts during your lifetime. You can adjust the distribution in your will or trust, reducing your son and daughter's shares by the amount you have gifted each. A &#34;hotchpot clause&#34; in your will ensures fairness by effectively deducting the advanced gifts from their inheritance share, retroactively calculating what each heir has already received and helping to ensure that everyone gets an equal amount.</p>
<div class="lb-trans"><p>即使您在生前赠与，也相对容易平衡您儿子的继承。您可以在遗嘱或信托中调整分配，减少您儿子和女儿的份额，减少您赠与的金额。遗嘱中的 “热锅条款” 确保公平，通过有效地从他们的继承份额中扣除提前赠与的金额，追溯计算每个继承人已经收到的金额，帮助确保每个人获得相等的份额。</p>
</div><p>&#34;It also has a basis in the doctrine of satisfaction - the assumption that a parent would not want to benefit one child twice at the expense of the others,&#34; according to the Society of Will Writers. &#34;A hotchpot clause is not asking for the gift to be repaid to the testator's estate. It is merely recognizing its existence so that the beneficiary's share in the estate can be reduced and the end result is that all children have received the same benefit overall.&#34;</p>
<div class="lb-trans"><p>“这也基于满足原则——假设父母不希望让一个孩子在其他孩子的利益上受益两次，” 根据遗嘱撰写者协会的说法。“热锅条款并不是要求将赠与偿还给遗嘱人的遗产。它只是承认其存在，以便受益人的遗产份额可以减少，最终结果是所有孩子都获得了相同的整体利益。”</p>
</div><p>Another, hopefully easier, pitfall to avoid: It's hard to live in a home for any length of time without growing emotionally attached to it. Be transparent about your long-term plans for both properties, so your two sons are kept up to speed. If that means the California and Tennessee properties will be put in a trust and divided equally among your sons, so be it. I assume the California property is worth far more than the one in Tennessee.</p>
<div class="lb-trans"><p>另一个希望更容易避免的陷阱是：在任何时间段内居住在一处房屋中而不对其产生情感依恋是很难的。对您两个房产的长期计划保持透明，以便您的两个儿子能够了解情况。如果这意味着加州和田纳西州的房产将放入信托并在您儿子之间平等分配，那就这样吧。我假设加州的房产价值远高于田纳西州的房产。</p>
</div><p>For that reason, you should have no arguments.</p>
<div class="lb-trans"><p>因此，您应该没有争论。</p>
</div><p>Related: My husband, 73, is giving me a life estate in his home, yet leaving his son a $200K Porsche. Is this cause for divorce?</p>
<div class="lb-trans"><p>相关：我 73 岁的丈夫在他的房子里给我一个终身财产，但却留给他的儿子一辆 20 万美元的保时捷。这是离婚的理由吗？</p>
</div><p>The Moneyist regrets he cannot reply to questions individually.</p>
<div class="lb-trans"><p>Moneyist 遗憾的是无法逐一回复问题。</p>
</div><p>More columns from Quentin Fottrell:</p>
<div class="lb-trans"><p>更多来自 Quentin Fottrell 的专栏：</p>
</div><p>My therapist said he was in-network. He's not. Am I obliged to pay out-of-network rates for all prior sessions?</p>
<div class="lb-trans"><p>我的治疗师说他在网络内，但他并不在。我是否有义务为所有之前的会话支付网络外的费用？</p>
</div><p>Can my husband contest his late brother's $600K will? He experienced oxygen deprivation due to COPD before he died.</p>
<div class="lb-trans"><p>我丈夫可以对他已故兄弟的 60 万美元遗嘱提出异议吗？他在去世前因 COPD 经历了缺氧。</p>
</div><p>I have early Alzheimer's and my husband has stage 4 kidney disease. We just inherited $50K. How can this help us?</p>
<div class="lb-trans"><p>我早期患有阿尔茨海默病，我丈夫患有四期肾病。我们刚继承了 5 万美元。这对我们有什么帮助？</p>
</div><p>Check out the Moneyist private Facebook group, where we look for answers to life's thorniest money issues. Post your questions or weigh in on the latest Moneyist columns.</p>
<div class="lb-trans"><p>请查看 Moneyist 私人 Facebook 小组，我们在这里寻找生活中最棘手的财务问题的答案。发布您的问题或对最新的 Moneyist 专栏发表看法。</p>
</div><p>By submitting your story to Dow Jones &amp; Co., the publisher of MarketWatch, you understand and agree that we may use your story, or versions of it, in all media and platforms.</p>
<div class="lb-trans"><p>通过向道琼斯公司（MarketWatch 的出版商）提交您的故事，您理解并同意我们可以在所有媒体和平台上使用您的故事或其版本。</p>
</div><p>-Quentin Fottrell</p>
<div class="lb-trans"><p>-Quentin Fottrell</p>
</div><p>This content was created by MarketWatch, which is operated by Dow Jones &amp; Co. MarketWatch is published independently from Dow Jones Newswires and The Wall Street Journal.</p>
<div class="lb-trans"><p>此内容由 MarketWatch 创建，MarketWatch 由道琼斯公司运营。MarketWatch 与道琼斯新闻通讯和华尔街日报独立出版。</p>
</div><p>(END) Dow Jones Newswires</p>
<div class="lb-trans"><p>（结束）道琼斯新闻通讯</p>
</div><p>01-15-26 1837ET</p>
<div class="lb-trans"><p>01-15-26 1837ET</p>
</div>

‘我即将年满 65 岁’：我的儿子希望以低于市场租金的价格住在我的投资房产中。我应该同意吗？