1236 articles for business owners and real estate investors. Page 20 of 35.
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Showing articles 685–720 of 1236.
A commercial tenant paid to end its lease before your building sale. Is the fee rent or sale gain? See the return split, closing example, and records to keep.
Selling a cash-basis business with unpaid invoices? See how receivables affect ordinary income, Form 8594 and the sale-year return.
Before a C-corporation asset sale, test whether the founder owns transferable personal goodwill, what contracts say, and how a buyer-supported value reaches the returns.
Selling a C corporation that owns appreciated real estate? Model the corporate gain and shareholder distribution before moving the building out of the company.
Buying a business whose seller owes Form 941 payroll taxes? Check entity debt, tax liens, successor liability, and closing records before choosing an asset deal.
Selling a business to private equity and keeping a stake? Learn when rollover equity may defer gain, when cash is taxable, and what to review before signing.
If a buyer assumes debt in your business asset sale, reconcile cash, liabilities, Form 8594 and the sale return before filing.
Buying an operating business? Separate diligence, closing, financing and success-based banker fees before deciding what to deduct or capitalize.
Used S-corp cash to buy out a co-owner? Trace the stock buyer, cash flow, basis, and K-1s before filing. Book a return review with AE Tax.
An S corporation transferred appreciated real estate to an owner. See the gain, K-1, stock-basis, and 1040 steps to review before filing. Book a return review.
Raising capital for a real estate deal? Separate placement and offering costs from partnership formation costs before filing Form 1065 and investor K-1s.
Paying a tenant to leave before a sale or renovation? See when a landlord must capitalize the buyout, how the 12-month rule works, and what to document.
Gifting a rental to your child with suspended passive losses? See why the gift does not release a deduction, how basis changes, and what to review before signing.
Travel to buy rental property may be deductible, capitalized, a startup cost, or personal. Apply the purpose, timing, and existing-business tests.
Bought a rental with the seller's cost segregation study? Learn what you can reuse, what must be revalued for your basis, and what to review before filing.
The buyer defaulted on your company-sale note. Learn when to keep, revise, or separately report the installment obligation before amending a return.
Selling a company and staying to help the buyer? See when transition payments may be service income rather than sale proceeds and what to review before signing.
Selling a rental and eyeing a vacation home? Test the IRS 24-month, fair-rent and personal-use safe harbor before signing the 1031 exchange documents.
Suspended passive rental losses do not simply transfer to heirs. See how the basis increase can reduce the deduction on the decedent's final return.
Learn whose hours count toward short-term rental material participation, how co-host work affects the 100-hour test, and what records to keep.
Vacation-home rules can limit STR deductions. Learn when owner stays, family stays, and substantial maintenance days count as personal use.
A seven-day average stay does not automatically decide an STR building's depreciation period. Apply the separate residential-rental and transient-lodging rules.
Selling an S corp midyear? Compare daily K-1 allocation with a closing-of-books election, owner consents, stock basis, and what to review before filing.
Planning a large payout after a C-to-S conversion? Separate AAA, old C-corp earnings, dividends, shareholder basis, and required reporting before paying cash.
Bought a rental with seller credits? Separate a price concession from loan costs, tax prorations, and repair escrow before depreciating the property. Book a review.
A rental sat empty during renovation? Separate ongoing expenses, improvements, depreciation, and passive losses before filing. Book a return review.
A cash-method landlord generally has no bad-debt deduction for rent never included in income; an accrual-method landlord may face a different analysis.
When a tenant pays an expense that is the landlord's obligation, the payment is generally rental income to the owner and the owner may separately.
A local assessment for a specific property improvement generally increases basis; a charge for ordinary maintenance may be deductible as a rental expense.
Substantial services primarily for guest convenience can change how an accommodation activity is reported and may affect self-employment tax; routine.
The average customer use period is based on actual rental periods and can affect whether the activity is classified as a rental activity under Section.
The fair market value of services a tenant provides instead of rent is generally rental income.
Sold a rental but received less cash than your taxable gain? Reconcile sale price, mortgage payoff, selling costs, and adjusted basis before filing.
A refundable tenant deposit is generally a liability rather than rent when the landlord expects to return it; an amount kept for unpaid rent or damage.
Sold a rental after missing depreciation? Rebuild the basis and sale return, then review whether an amendment or Form 3115 applies before filing another return.
Replacing a roof is generally a capital improvement recovered through depreciation; isolated repairs to a small damaged area can differ.