{"id":56297,"date":"2018-10-25t04:15:14","date_gmt":"2018-10-25t08:15:14","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=56297"},"modified":"2018-10-31t14:24:29","modified_gmt":"2018-10-31t18:24:29","slug":"client-checklist-top-10-issues-for-real-estate-investors","status":"publish","type":"post","link":"\/\/www.g005e.com\/2018\/10\/25\/client-checklist-top-10-issues-for-real-estate-investors\/","title":{"rendered":"client checklist: top 10 issues for real estate investors"},"content":{"rendered":"

\"\"explaining the strategies, benefits, and pitfalls.<\/strong><\/p>\n

by ed mendlowitz<\/em><\/p>\n

real estate is a popular investment, and there are many potential tax benefits to owning it. want to help your clients get all the tax benefits they could be entitled to? of course, you do!<\/p>\n

so make sure your clients know some of the more popular benefits and pitfalls. the top ten issues to conder are in my real estate tax-benefit checklist below.<\/p>\n

<\/p>\n

1. entity selection.<\/strong>\u00a0the choice of the entity that owns your investment real estate is very significant. real estate should generally be owned by an\u00a0unincorporated<\/em>\u00a0entity such as a partnership or llc.\u00a0this permits the pass-through of gains and losses to the owners\u2026 a step-up in basis if real estate is inherited and the ability to take depreciation deductions on the stepped-up amount\u2026 and the possibility of a donation of the real estate to a charity without having to be taxed on the appreciated value while getting a full deduction for the entire value.\u00a0mortgage debt can be used to establish basis, allowing greater losses to pass through to the owners.\u00a0the property can also obtain mortgages based on the appreciated value, and the proceeds can be distributed to the owners tax-free.\u00a0a single owner can establish an llc and does not have to file a separate tax return to report the activities. there are special situations when real estate should be owned in a corporation, but these will not be covered here.<\/p>\n

2. real estate professional status.<\/strong>\u00a0real estate professional status would allow you to avoid the net investment income tax.\u00a0in addition, losses incurred by real estate professionals are available to offset other ordinary income. to qualify, you must be primarily engaged in managing real estate and in other enumerated real estate activities.\u00a0there are strict rules to be followed, but substantial tax benefits can be realized.<\/p>\n

3. annual operating losses.<\/strong>\u00a0deductibility of real estate operating losses is limited on the individual return of the owner(s) based on their other passive income and their adjusted gross income.\u00a0if they don\u2019t have real estate professional status, amounts not deductible can be carried forward to offset future income or to offset an eventual gain on the sale of the property.\u00a0note that some states do not permit this offset, so you need to check the rules of your state.\u00a0if you own multiple properties, then real estate rental losses can offset income so those with active acquisition or development programs can use the losses on the new properties to shelter the income from their mature properties.<\/p>\n

4. mortgage interest.<\/strong>\u00a0if properly elected, mortgage interest on rental real estate is deductible in full on the return or schedule that reports the transactions. in exchange for this deduction, there are special depreciation calculations that must be done.<\/p>\n

5. using section 1031.<\/strong>\u00a0this part of the tax code permits the deferral of tax on sale at a gain if like-kind replacement property is acquired in exchange for the property sold.\u00a0the tax is deferred until the replacement property is sold.\u00a0with a continuous series of section 1031 exchanges, tax can be deferred for very long periods, and if the property is still owned at the owner\u2019s death, the basis will be stepped up totally, eliminating capital gains tax.<\/p>\n

6. installment sale.<\/strong>\u00a0when a seller of real estate defers receipt of a portion of the price, tax on the portion of the gain attributed to a deferred payment can be deferred until receipt of the deferred payment. with long-term mortgages or notes, this can draw out the tax payment over many years.\u00a0interest payments received on the unpaid principal would be taxable.\u00a0if the entire purchase price were paid at closing, the after-tax cash available for reinvestment would be lower, potentially reducing the annual investment income below that which could be achieved via an installment sale. the risk of default on an installment note should be considered.<\/p>\n

7. additional depreciation on inherited partnership interests\u2013section 754.<\/strong>\u00a0 when interests in a partnership holding real estate are inherited or acquired via purchase, section 754 permits additional depreciation based on the excess of the inherited value or amount paid over the basis of the property on the books of the entity.\u00a0this is not permitted for acquisitions of corporations that own real estate.<\/p>\n

8. cost segregation study.<\/strong>\u00a0this is an engineering-based analysis done when a property is acquired. the cost segregation study allocates the purchase price among various components that are entitled to shorter depreciable lives.\u00a0for example, the acquisition price allocated to seven-year property would be depreciated over seven years, much quicker than the 39-year recovery period for the building property.\u00a0further, under the recently enacted tax cuts and jobs act of 2017, assets with a recovery period of 20 years or less may be eligible for additional first-year bonus depreciation. a cost segregation study is typically performed when a property is acquired, but it can be done retroactively in subsequent years.\u00a0if it\u2019s not performed in the year of acquisition, a taxpayer is required to file a change in accounting method to catch up the depreciation that was under-deducted.\u00a0it can also be done for property previously acquired to allocate basis to an asset that the buyer wasn\u2019t aware they were acquiring, such as when they are asked to sell \u201cair rights\u201d to their property.<\/p>\n

9. step-up upon death.<\/strong>\u00a0when partnership interests in an entity that holds property are inherited, that partnership is valued based on the value of the property at the date of death.\u00a0as a result, the value of the interest is increased, or stepped-up, to the date-of-death value with no capital gains tax on that increase.\u00a0in addition, by making an election under section 754 (discussed previously), you can take depreciation on the stepped-up amount.\u00a0it is important to note that if a partnership interest has negative basis, perhaps because of prior depreciation deductions or withdrawals of mortgage refinancing proceeds, the step-up procedure would wipe out any tax on the negative basis.<\/p>\n

10. retirement account ownership.<\/strong>\u00a0ira and other retirement account ownership of real estate is permitted.\u00a0generally, any income would not be taxable to the plan.\u00a0however, to the extent the property was acquired with a mortgage, income in the retirement account attributable to the debt-financed property would be taxed as unrelated business income.\u00a0when this is done, there can be no self-dealing where the ira or retirement account owner uses the property. the ins and outs of holding real estate in a retirement account are many and are pretty complex\u2014i\u2019ll help you through them in a future post.<\/p>\n

not every owner of investment real estate could or should use every strategy described above. but if you use this rundown as a starting point to understand the many tax benefits of owning real estate, you\u2019ll be ahead of many people in getting correctly positioned.<\/p>\n

clients should understand that the tax rules are very technical and in some cases very narrow and specific.<\/p>\n

 <\/p>\n

the author thanks his partner brian lovett, cpa, jd, for his help compiling this checklist. this article previously appeared at\u00a0https:\/\/bottomlineinc.com\/blogs\/pay-less-tax-man\/investment-real-estate-tax-benefit-checklist<\/a><\/em><\/h6>\n","protected":false},"excerpt":{"rendered":"

explaining the strategies, benefits, and pitfalls.<\/strong>
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