收入少而有房的,自然啦,国内过来躺平的最受益;但是,W2高的也可以,前面说过,IRS允许二选一作为抵扣:1) the state income tax paid + property tax paid; 2) the state sales tax paid + property tax paid. 很抱歉,前面的用词不够精确 (“外加property tax”),希望这把说清楚了----因为W2高的可以选第二项,毕竟对于一般人而言,the state sales tax paid <$5000.