Lawyer Huang Huili’s legal mailbox (4)

Lawyer Huang Huili’s legal mailbox (4) 1. I have had a green card for more than six years. I suffered a serious work-related injury at work. Because I complained to a colleague, he was retaliated and stabbed with a knife...

Lawyer Huang Huili’s legal mailbox (4) 1. I have had a green card for more than six years. I suffered a serious work-related injury at work. In retaliation for complaining to a colleague, he slashed my head, neck and hands with a knife. After the head injury, my memory, understanding, and concentration decreased, I suffered from headaches, insomnia, and poor mental health. I am now unable to work and have not recovered from rehab three times a week. How do I apply for this, and how do I need a doctor to issue a certificate so that the naturalization examiner can believe that I will pass smoothly? Answer: The Immigration Law clearly stipulates that if a foreigner cannot understand English due to disability, he or she can apply for a naturalization exemption, but must submit the Naturalization Application Form (N-400) and the Examination Exemption Application Form (N-648). At the same time, they also need to submit a doctor's certificate detailing the applicant's condition and the doctor's professional explanation after passing various tests on the patient, proving that the person's reading and comprehension ability has been seriously affected by some cause. Not understanding English and not understanding things are two completely different concepts. If you don’t understand English, you can take the test in your mother tongue. Failure to understand the truth is not caused by the type of language, but by brain degeneration or disability. If you do suffer brain damage that affects your ability to read and understand, you should be able to apply for an exemption from the citizenship test. But you should apply under the guidance of lawyers and doctors with expertise in this area. 2. Passive loss Pass loss limits the loss of real estate rentals (the income of a single household head shall not exceed 75,000 yuan, the income of a couple reporting jointly shall not exceed 150,000 yuan, and the maximum annual loss shall not exceed 25,000 yuan). In 2006, the Internal Revenue Service allowed real estate professionals (Real Estate Professionals) to have no restrictions. How can I meet this restriction? Answer: The real estate market has fallen sharply in recent years, and the "deficit" reflected in the E-form of investment professionals (house rental and small company and partnership investment returns) has also been rising year after year, which has aroused the "alertness" of the Internal Revenue Service. The IRS has also begun to issue audits to professionals who "abuse" this provision. According to the IRS provision (Publication 925), "passive" losses are defined as: 1. Not "materially" participating in corporate trading activities and incurring losses; 2. "Materially" participating in housing rental losses, but as an investor without a real estate professional license, which is still different from professionals who "materially" participate in rental losses without being subject to "double" restrictions. Under what conditions can real estate professionals change "passive loss" to "non-passive loss" (Non-Passive Loss)? IRS Section 925 stipulates that professionals must meet two conditions at the same time: First, they must be engaged in real estate for at least half of the year, and the participation time is no less than 750 hours per year. If the real estate management company (Real Estate Management LLC) invests as a small company shareholder (1120S) or partner (1065) in Form 8825 as a "passive loss", the investment profit or loss of the shareholder or partner appears as a "passive" nature, and will be transferred to E2 (Passive Income and Passive Income and Loss) of the personal tax form in the form of K-1 Loss), so it is still subject to "double" restrictions (the income of an individual head of household cannot exceed 75,000 yuan, the income of a married couple cannot exceed 150,000 yuan, and the annual E-statement loss cannot exceed 25,000 yuan). However, if you do not select Form 8825 (IRS Required) on Form 1120S or 1065, real estate investment losses will become "active" losses and can be transferred to the personal E form without any restrictions. This is obviously not allowed by the IRS. Unless the small company shareholders or partners are licensed real estate professionals (Real Estate Professionals), they still cannot escape the shackles of "passive" losses despite "substantial" participation.