Tax Minimalization/ Deferral On Flip Or Assignment

Hello,



I need to find the best angle to approach the following;



I have a contract on a property, a developer needs part of it to access his subdivision, a price is set, I will either assign the contract, or do a simultaneous close, & do a lease option buy back the remainder.



How do I minimize my tax hit?



If I do an assignment is my gain taxed as ordinary income?



Can I do a 1031 with a simultaneous close?



Is there a way to set up a trust, or corporation to hold the money and defer, or minimize the tax hit, or shield the money?



I am only looking for legal remedies, I will not break the law knowingly, but I do not want to pay more than I have to.



I will be getting a deposit soon.



The closing should be early January



Any help will be greatly appreciated,



Rick

Comments(9)

  • Leejr23rd November, 2005

    Thanks Newkid,

    I may restructure the deal & just sell the easement, to simplify the deal, & make my taxes less taxing.

    Rick

  • NewKidInTown318th November, 2005

    IMHO, yes you can.

  • jstika22nd November, 2005

    Thanks so much =)

  • GoBelly22nd November, 2005

    Why not keep the house for another 6 months for the full amount tax free. Sell after 2 years and a day. $62K tax free is well worth the 6 months payments you would coughing up. Even if you have to drop the next 6 months payments on a credit card you still come out ahead.

  • NewKidInTown322nd November, 2005

    Simply keeping the house another six months is not enough. Another six months of occupancy is required, too.

    BTW, only two years of ownership AND two years of occupancy (out of the five years prior to sale) are needed to qualify for the Section 121 capital gains exclusion. Two years and a day certainly qualify the taxpayer for the exclusion, but the extra day is not required.

  • jstika23rd November, 2005

    All we have to gain from the house right now is about 250K. Were not going to lose any of that to taxes if I have understood newkid.

  • NewKidInTown324th November, 2005

    Your sale price minus your cost basis is your profit. Your profit will be taxed as a long term capital gain. The maximum capital gains tax rate is 15%.

    It does not matter what you do with the money after you pay the taxes.

  • diving4evr24th November, 2005

    Thanks for the info - I had been told we had to pay 28%
    due to our personal tax bracket or that it also had to be claimed as income AND capital gains.. Thanks
    Is the 15% have to be paid twice - 15% to state and 15% to federal?

  • NewKidInTown325th November, 2005

    Quote:Thanks for the info - I had been told we had to pay 28% due to our personal tax bracket or that it also had to be claimed as income AND capital gains.Let me get this straight. Your question only addresses the tax treatment on the sale of the land that you bought as an investment and held about 30 months before the sale.

    If so, then your holding period qualifies you for long term capital gains tax treatment. Under the current federal tax code, the maximum long term capital gains tax rate is 15%.

    I hope the person who told you that your tax rate will be 28% is not your tax advisor. If so, you need to find someone else to trust with your taxes.

    Quote:Is the 15% have to be paid twice - 15% to state and 15% to federal?The 15% long term capital gains tax rate is only for your federal income tax return. The personal income tax rate in NC is between 6% and 8.5%, depending upon your state income tax bracket. You will have to refer to your state tax return instructions to see if there is a special treatment for long term capital gains. If not, then your sale profit is taxed the same as your other ordinary income on your state income tax return.

Add Comment

Login To Comment