Knowledge Library
Articles and practitioner guidance organized around this planning area.
Insight
Qualification as a real estate professional does not automatically make rental losses nonpassive. Material participation, grouping, documentation, and the taxpayer’s actual activities still control the result.
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A like-kind exchange can defer gain, but identification, timing, basis, debt, replacement-property economics, state tracking, and eventual disposition should be considered together.
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Cost segregation can accelerate depreciation, but passive limitations, business losses, state conformity, recapture, future sale, financing, and current tax capacity affect the actual benefit.
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Short-term rental classification, material participation, personal use, services, self-employment tax, local rules, depreciation, and passive activity treatment require separate analysis.
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Real estate held for sale to customers can produce ordinary income while investment property may produce capital gain. Intent, conduct, frequency, development activity, and documentation matter.
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Home sale planning can require ownership and use tests, partial exclusions, basis reconstruction, depreciation, nonqualified use, divorce, death, rental conversion, §1031 interaction, and state deferred-gain tracking.
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