#real-estate
Real estate accounting, property tracking, and investment management
Buyers must withhold 15% of your gross U.S. sale price under FIRPTA. File IRS Form 8288-B before closing to cut it, or claim the excess on Form 1040-NR.
Section 404 wetland credits run $30,000–$360,000 per impact acre in Florida; buying bank credits transfers your mitigation liability to the sponsor.
Renewal caps, CPI escalators, holdover penalties, co-tenancy and exclusive-use terms set your real rent for a decade — negotiate them before you sign.
Mortgage note investing is buying a loan below its unpaid balance. Underwrite to foreclosure, cap ITV at 60–70%, and hire a licensed servicer.
Wholesale assignment fees are IRS ordinary income on Schedule C plus 15.3% SE tax, and 2026 state disclosure laws can void deals missing written notice.
73% of renters say credit reporting would make them pay on time. Compare landlord-led vs. tenant-paid services, costs, and FCRA consent rules.
Under IRS Section 469(g), a fully taxable sale of your entire rental to an unrelated buyer frees every suspended passive loss against wages and other income.
Replaced a roof or HVAC? The IRS partial disposition election deducts the old component's remaining basis on Form 4797 now, not over decades.
In the western US, water rights follow priority dates, not deeds — verify decrees before buying land, avoid forfeiture, and lease unused water for income.
An unfunded living trust controls nothing — retitle real estate, accounts, and business interests into it, and back it with a pour-over will.
Section 280B puts demolition costs and a razed building's leftover basis into land, not a deduction. The 75% renovation safe harbor can preserve write-offs.
Septic inspections average $550 nationally, from $200 annuals to $700 detailed reports. Price by tier, track credential costs, and keep pumping revenue apart.
