Към основното съдържание

#real-estate

Недвижими имоти

Счетоводство за недвижими имоти, проследяване на собственост и управление на инвестиции

205 публикацииВижте всички етикетиОбратно към всички публикации
12 минути четене

Section 47 Historic Tax Credit: A 2026 Field Guide for Developers and Their CPAs

Section 47 of the Internal Revenue Code lets developers claim a 20 percent federal tax credit on qualified rehabilitation expenditures for certified historic structures, claimed ratably over five years since the TCJA. This guide walks through NPS three-part certification, the substantial rehabilitation test, what counts as a QRE, five-year recapture rules, and how syndication is structured under the Rev. Proc. 2014-12 safe harbor.

Mike Thrift

tax-creditsreal-estatetax-planning
12 минути четене

Cost Segregation Studies: Reclassifying Building Components Into 5, 7, and 15-Year Lives for Front-Loaded Tax Savings

A cost segregation study uses engineering-based analysis to move 20–45% of a building's basis from 27.5- or 39-year straight-line into 5, 7, and 15-year MACRS classes. Combined with the 100% bonus depreciation permanently restored by the One Big Beautiful Bill Act for property placed in service after January 19, 2025, real estate investors can convert a routine $91,000 first-year deduction into roughly $766,000 — provided they clear IRC §469 passive activity loss limits via real estate professional status, the short-term rental rule, or passive income offsets.

Mike Thrift

cost-segregationbonus-depreciationdepreciation
13 минути четене

Section 754 Election: How Partnerships Use Inside Basis Step-Ups to Save Incoming Partners and Heirs From Phantom Gains

A Section 754 election lets a partnership adjust the inside basis of its assets when an interest transfers or property is distributed, preventing incoming partners and heirs from being taxed on appreciation that economically belonged to the seller. The election is permanent, covers both 743(b) and 734(b) adjustments, and matters most for real estate, family, and professional service partnerships.

Mike Thrift

partnershipstax-planningreal-estate
12 минути четене

Series LLC Structure: Master LLC, Internal Liability Walls, and When to Use It

A 2026 guide to the Series LLC: how a single master entity can hold multiple internally-isolated series, which states recognize the structure (Florida joins via SB 316 on July 1, 2026), how the IRS taxes each series, the bookkeeping discipline required to keep the liability walls intact, and when separate traditional LLCs remain the safer choice.

Mike Thrift

llcbusiness-structurereal-estate
13 минути четене

Tax Planning During Divorce: QDROs, Post-TCJA Alimony, and Section 1041 Property Transfers

A practitioner's guide to the tax mechanics of divorce — how a QDRO splits a 401(k) penalty-free, why alimony in agreements executed after 2018 is no longer deductible, how Section 1041 carryover basis can turn a 50/50 settlement into an unequal one, and how the Section 121 home-sale exclusion survives when one spouse moves out.

Mike Thrift

tax-planningtaxpersonal-finance
12 минути четене

ASC 842 Lease Accounting for Private Companies: Putting Operating Leases on the Balance Sheet

ASC 842 requires private companies to capitalize nearly every lease longer than 12 months as a right-of-use asset and a lease liability. This guide walks through the five-criteria classification test, the six-step calculation, the risk-free rate and short-term lease expedients, and the audit findings that most often trigger restatements.

Mike Thrift

financial-reportingbalance-sheetcompliance
12 минути четене

Ограничение на превишените бизнес загуби по член 461(l): Ръководство за 2026 г. за собственици на дружества с прехвърляне на доходи

Член 461(l) ограничава превишените бизнес загуби за 2026 г. на $128 000 за неженени и $256 000 за съвместно деклариращи, съгласно OBBBA. Собствениците на дружества с прехвърляне на доходи използват Формуляр 461, за да декларират ограничението.

Mike Thrift

taxtax-planningtax-deductions
13 минути четене

Form 4797 Demystified: How Depreciation Recapture and Section 1231 Decide Whether Your Business Sale Is Ordinary or Capital

Form 4797 governs every business property sale outside Schedule D and decides whether your gain is ordinary or capital. This guide walks through Section 1245 and 1250 recapture, the Section 1231 five-year lookback rule, the 25% unrecaptured Section 1250 gain rate, and seven mistakes that trigger CP2000 notices.

Mike Thrift

taxtax-planningdepreciation
11 минути четене

Reverse 1031 Exchange: How to Buy Your Replacement Property Before Selling the Old One

A reverse 1031 exchange lets a real estate investor close on a replacement property before selling the relinquished one by parking title with an Exchange Accommodation Titleholder under Revenue Procedure 2000-37's safe harbor. The taxpayer must identify the relinquished property within 45 days and complete the swap within 180 days, with no extensions. EAT fees typically run $5,000 to $15,000 above a forward exchange, so the deferred gain needs to be large enough to justify the cost.

Mike Thrift

real-estate1031-exchangetax-planning
Започни безплатно→Документация