???? ?????? ??? ??? ?? ? ???? ??? ?????? ? ??? ?? ????? ????.

1. Joint Tenancy(?? ????)(J/T) ? ?? Joint Tenancy with right of survivorship ???,??? Joint tenancy ?? ??. J/T? ???? ???? ??? ?? ??? ??? ????? ??? ?????? ??. ? ??? ???(same time), ??? ??????(Same Deed), ??? ???(Same interest), ?????? ??? ??(Possession as a whole)?? ?? ???? ?? ????? ?? ???. ???, J/T? ????? ? ??? ??? ??? ????? ???? ??, ? ??? ??? ??? J/T???? ??? ??????, ?? ?? ???? Tenancy IN Common?? ??? ??.

J/T? ????? ?? ? ????? ????. ????? ? ? ??? ???? ?? ? ??? ??? ??? ?? ????? ???? ????? ????. ???, J/T? ?? ? ????? ????, ????? ?? ??? ???? ???? ???. ???? J/T??? ???? ??, ?? ??? ? ?? ??? ???? ?? ? ??? ??? ??? ?? ????? ???? ????? ???? ??? ??? ?? ???? ?? ????? ???? ?? ????? ??? ? ?? ??? ???? ???? ???.

????? J/T??? ?? ???? ?? Sch. E? ??? ???? ??? ??? ???? ??????. ???? ??? J/T ??? 50%? ???? ??? ?? ??? ??? ??? ???? 50%? ??? ???? Sch. E? ???? ??.

2. Community Property(?? ????)(C/P)? ????? ??? ?? ????? ??? ??? ????. ? ??? ??? J/T? ?????, ?? ????? ????? ?? ???.??, ? ? ??? ?? ?, ??????? ?? ??? ???? ?? J/T? ?????, ?? ?? ??? J/T? ????? ??? ?????, C/P? ?? ??? ?? ??? ??? ???? ????? ?? ???. ?? ??? ? ???? ?? ????? ????. Community Property ? ?? ?? ??? ???? Title? ?????? Sch. E? ????, LLC( Partnership) ? S- Corporation?? ??????? Form 8825? ???? ?? ??? ?? ??.

3. Tenancy in common(?? ????)(T/C) ??, ?? ????? ?? ? ?? ??? ???? ??? ??? ??? ??? ???? ???? ?? ????? ??, ??? ? ?? ??? ??. ??, Community Property? Joint tenancy? ???? ?? ??? ?????? ??? ?? ??, TC? ?? ?? ??? ??? ? ??? ??? ??. ?? ??, ? 10%, ? 20%, ?30%,?40%? ??? ??? ??? ?? ???? ??? ??? ? ??. ?? ???? ????? ?? ??? ??? ??, ?????, ??? ???? ? ???? ??? ?? ???? ??? ?? ???? ??? ??? ???.

??? ? ?? ??? ??? ?? ???? ? ??? ??? ??, ? ???? ???? ??? ???????? ???? ??, ??? ??? ??? ??? ??? ?? ? ?? ??. ???, TC? ????? ? ?? ???? ????? ???? ??? ??? ???? ??? ???????? ???? ?? ???, ???? ????? ???? ???. ???, ?????? ?????? ??? ??? ???? ?? ??? ???? ?? ?? ??, ?? ??? ???? ?? ???? ??? ??? ?? ???, ? ??? ?? ???? ???? Tenancy In Common ??? ?????? ?? ???.

????? community Property ? ??? ????? ???? ????? ???? ?????, ???? Sch.E? ?????? ??? ???? ????, LLC(Partnership)??S- Corporation ? ?? F. 8825? ???? ??? ??????. LLC? single member Partnership(Disregarded entity)? ?? ?? ???? Sch.E ? ???? ??????.

??: ?? (213)384-1189

???: dwcracpa15@gmail.com

<??? ????? ? IRS ???>