Real Estate and the AMT: Rental Or Investment Property

The Alternative Minimum Tax is a very important consideration for taxpayers who own real estate because just about every tax rule applying to real estate is different for the AMT than it is for the Regular Tax. This article on Real Estate and the AMT will address those situations where the individual holds the real estate as an investment, typically as rental property. The differences in tax treatment between the Regular Tax and the AMT can be significant.

Interest expense

Interest paid on the mortgage taken out to acquire the property is fully deductible, both for the Regular Tax and the Alternative Minimum Tax. Unlike itemized deductions that allow a tax benefit for what amounts to personal expenses, the tax law generally allows all deductions a taxpayer has to make in the pursuit of business income. Thus, the limitations discussed in the previous article on home mortgage interest do not apply.

If, however, the equity in the rental property is used as security for an additional loan – a second mortgage, for example – then the taxpayer must look to how the proceeds of that loan are used to determine interest deductibility. If the proceeds are used for a car loan or to finance a child’s education, for example, then the interest is nondeductible personal interest. If the proceeds are used to improve the rental property, the interest is deductible.

Suggestion – it is best that taxpayers keep personal borrowings separate from business borrowings. Mixing the two creates recordkeeping challenges and can result in disputes with the IRS.

Property taxes

Property taxes paid on rental or investment property are allowed in full both for Regular Tax purposes as well as for the Alternative Minimum Tax.

Planning idea – if you have an opportunity to pay your property tax bill either this year or next, pay it in a year when you have enough income from the property so as not to generate a rental loss. This strategy can help avoid triggering the passive activity loss limitations described below.

Example – in Florida property tax bills are mailed in October, and are payable under the following discount schedule: November – 4%, December – 3%, January – 2%, February – 1%. If you have a loss from the property in 2010 but expect to generate income in 2011, do not pay your bill in November or December – forgoing that small discount could help you avoid the loss-limitation rules.

Depreciation

Depreciation is allowed for property held for investment. The portion of the cost allocable to land is not depreciable, but for the building itself and the furniture, appliances, carpeting, etc. a depreciation deduction may be taken.

Real property (this is the legal definition of the house or other building) held for rental/investment may only be depreciated for Regular Tax purposes under the “straight-line” method, over a useful life of 27.5 years. Thus, a property with $275,000 allocated to the building would be depreciated at the rate of $10,000 per year.

Personal property (this is the legal definition of things such as furniture, appliances, carpeting and the like) may be depreciated for Regular Tax purposes under an “accelerated” method over a useful life of five years. An accelerated method allows a larger depreciation deduction in the early years, in recognition of an obsolescence or decline-in-value factor that you see in new property (cars are a good example).

For purposes of the AMT, however, personal property may be depreciated only by using a straight-line method. Thus, an AMT item will be generated in the early years if the accelerated method is used.

Planning idea – for personal property consider electing the straight-line method for Regular Tax purposes. While giving up a little tax benefit from the greater depreciation in the early years, it could mean avoiding paying the AMT.

Active/passive investment rules and the “at-risk” rules

A taxpayer who is not “active” in managing investment property may not use losses from rental property to offset other income such as salaries and wages, dividends, interest, capital gains, etc. Instead, these losses are deferred until the taxpayer either sells the property or generates passive income from this or other passive investment sources.

The at-risk rules similarly deny using these types of losses to the extent the taxpayer has acquired the investment with borrowed money and does not have personal liability on the debt.

Planning idea

If these loss limitations apply, consider the planning ideas mentioned above to minimize the losses being generated each year. They are not doing you any good anyway.

Sale of the property

Several different AMT issues can arise on the sale of rental/investment property. One is that your gain or loss may be different for the AMT than it is for Regular Tax purposes. This would be caused if different depreciation methods were used. For example, if the personal property was depreciated using an accelerated method for Regular Tax purposes, then the basis in that property when calculating gain or loss on sale would be different because the straight-line method had to be used for Alternative Minimum Tax purposes.

Gain on the sale of investment property generally is capital gain, although a portion may be treated as ordinary income depending on the accelerated depreciation method was used. Capital gains in and of themselves are not an AMT item, but nonetheless they can result in AMT being paid. This is because the AMT exemption amount is phased out for taxpayers at certain income levels, so this additional income can have the result of reducing the exemption which in turn increases taxable income for purposes of the Alternative Minimum Tax.

Landlords: How to Determine the Rental Amount for Your Property

I want to introduce several resources where a real estate investor or property owner can determine what rent you can charge for your investment property. The three most popular websites available for this purpose are Zillow.com, Rentometer.com, and Craig’s List.

Zillow is the most popular and respected so we will start there. Go to Zillow.com and put in the address of your property and then click “search”. Click on the word “rent” or “Zestimate”, both will give you rent estimates. The word Zestimate (rent estimate by Zillow) should pop up with the rental amount and the range Zillow thinks the property may rent for.

We know Zillow is not perfect. Zillow uses computer models and they are basing their rent Zestimate upon averages in the area that have similar characteristics of your property, i.e. square footage, similar number of beds, bathrooms, etc. Again, no computer model will be perfect but generally Zillow is accurate. You will need to be realistic about the property and observe its characteristics. If your house is a multi-unit building or if your house is somehow different than every other property in the neighborhood, the Zestimate may not be accurate.

The second site is rentometer.com. Once on the site you enter the property address. In this site they ask for how many bedrooms are in the property. You can also provide other information that could make the rent estimate more accurate. Once you have entered all information click “submit”. The site will give you a similar analysis to Zillow and a range they think the rent may fall in.

Another good way to get rent comparable is Craig’s List. Craig’s List has had issues in the past involving scammers and fraud. But as far as determining rental amounts it is fairly accurate. On this site, you would perform a slightly different search. You would go on Craig’s List for your area and go to “Apt/Houses” section and type in your town. Or, if it’s a development, you might type in the development name. You then enter the number of bedrooms and/or bathrooms. At that point many house or apartments will appear in your search for rent. You then need to review them and see if any of them are similar and look like your property so that you are comparing apples to apples.

Keep in mind these are estimates and you will have to test the market to really know what your property can rent for per month. We do not recommend that you try to “go high” and figure you can negotiate down. This rarely works to in today environment. Generally, if you over price your property hoping to get more rent it will just get ignored and you will not get any traffic or potential renters.

I better strategy is to use the above resources to get a close estimate of your property will rent for and then price your property slightly lower. This should attract a lot more tariff and may be result in a quick move in versus over pricing and the property sitting vacant for weeks or months.

Real Estate Trends: What to Look for in 2021

As the real estate market continues to evolve, it is important to stay up to date on the latest trends. 2021 is sure to bring some interesting changes to the real estate market, and it is important to be aware of them in order to make the best decisions when it comes to buying or selling a home. Here are some of the top real estate trends to look for in 2021.

1. Increased Demand for Suburban Homes: With the pandemic still ongoing, many people are looking to move away from the hustle and bustle of city life and into more suburban areas. This has led to an increased demand for suburban homes, which is likely to continue into 2021.

2. More Affordable Housing: The pandemic has caused many people to lose their jobs or have their wages reduced, making it difficult for them to afford housing. As a result, there is an increased demand for more affordable housing options. This could mean more rental properties or homes in lower-priced neighborhoods.

3. Increased Interest in Green Homes: With the focus on sustainability and environmentalism, there is an increased interest in green homes. This could mean homes that are energy-efficient, have solar panels, or are built with sustainable materials.

4. More Flexible Financing Options: With the economy still uncertain, lenders are offering more flexible financing options to help buyers purchase homes. This could include lower down payments, longer loan terms, or lower interest rates.

5. Increased Use of Technology: Technology is becoming increasingly important in the real estate market. From virtual tours to online applications, technology is making it easier for buyers and sellers to connect and complete transactions.

These are just a few of the real estate trends to look for in 2021. It is important to stay up to date on the latest trends in order to make the best decisions when it comes to buying or selling a home.

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selfawardht.info
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wowraidsgq.info
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emradyofc.info
lacasavivarm.info
selfawardht.info
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zticketmu.info
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wowraidsgq.info
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alcowiseqn.info
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emradyofc.info
lacasavivarm.info
selfawardht.info
extractoyster.info
zticketmu.info
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wowraidsgq.info
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ordercustomflags.info
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operelignee.info
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extractoyster.info
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operelignee.info
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