LA에 사는 tenant가 수도국에서 water leak이 생겼다는 연락을 받고 키친 바닥과 벽을 전체를 다시 수리했습니다.
tenant가 집수리비를 먼저 내고 rent에서 deduction 하는 형식으로 수리비를 처리했습니다
tax filing시에 어떤 서류를 준비해야 하나요? 서류는 원본을 받아야 하는건가요?
수리업자에게 받아야 하는 서류는 어떤게 있나요?
CAPITAL IMPROVEMENTS
RAC Regulations • Section 210.00
211.06 Labor costs must be calculated on the basis of actual costs of contractors or hired
laborers. Cancelled checks, receipts, social security payments, and W‑2 forms are
among the types of evidence that will be required to substantiate labor costs.
211.07.
a if labor for work which requires a permit under the Los Angeles Municipal Code is
provided by the landlord, the landlord's family member, or the landlord's agent or
employee, such labor costs are not allowable unless the person contracting to perform the work is a state licensed contractor for the type of work performed. Proof
of state licensing must be included with the application. In addition, the landlord
must submit a minimum of two estimates or bids by non‑related licensed contractors specifying both material and labor costs. Labor costs on these bids must be
identified by the type of labor performed, the number of hours to perform the
work, and the rate paid for the work.
Documented time cards must be submitted for all work performed by the landlord,
family member, agent, or employee.
b. if labor for work which does not require a permit under the Los Angeles Municipal
Code, nor the services of a state licensed contractor, is provided by the landlord,
the landlord's family member, or the landlord's agent or employee, such labor costs
are allowable if documented time cards are submitted for all work performed by
the landlord, family member, agent or employee. Documented time cards must
specify the number of hours spent on each task and identify the specific building
on which the work was performed. In addition, for work costing over $200.00, the
landlord must submit a minimum of two estimates or bids by non‑related contractors specifying both material and labor costs.
213.06
Photocopies of all pertinent information possessed by the landlord shall be attached to the landlord's application. In addition, the landlord shall attach photocopies of all invoices, bids, building permits, final inspection record cards, financial documents, lease‑purchased agreements, cancelled checks, and any other relevant papers. These might include, but are not limited to, for example, estimates
of costs by various contractors contacted by the landlord, bids by competing contractors, and cost comparisons submitted by various vendors on equipment and
supplies. Bids, estimates, and invoices shall be broken down to show each item of
work to be done. Composite bids, etc. which fail to detail the specific work items
requested in the application, shall not be accepted.