From my understanding if I make 100k as a single person, I pay 28% federal tax, plus state, plus medicare etc with a W2. What about if I make 100k in passive income from several real estate properties. How much taxes will I pay? What is the difference?

    Comment by
    wartz
    6 Nov 2009

    Income reported on a W-2 is earned income because it is received in exchange for your service. Similarly, profits from operating a business are earned income. Passive, or unearned income, is income generated from capital like rents or interest.

    Comment by
    the tax lady
    6 Nov 2009

    Year to year rental income is taxed at the same tax rates as wages. So if you are in the 28% tax bracket, the tax is 28% whether it’s from wages *or* real estate.
    However, real estate doesn’t kick off huge amounts of income. One of your legitimate expenses is depreciation. If you don’t have tenants for a few months, you often wind up with negative income during the early years (which is limited to $25,000 of loss against other income and the rest is carried forward) and a huge spike in income the year you sell the property. When you sell, the depreciation is paid back at ordinary income tax rates (28%) and the capital gains at the long term rate (15%).

    Comment by
    botygy
    6 Nov 2009

    W-2 income is earned income, passive is not. As it is not earned income, it would not be subject to FICA and Medicare.

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