Basics iyo Inova 1031 Tax-Deferred Exchange
Vazhinji varairima vakabvunza kuti chii chaicho chiri kushandura 1031 , ndedzipi mitemo uye nguva, uye iwe unogona here kutonga mutemo wako mari yaunowana? Ndakafunga kuti zvaizobatsira kupindura mamwe emibvunzo yako yakawanda munyaya ino.
Chii chinonzi §1031 Kutengesa?
A §103 Kugoverwa mutengesi umo muteresi anobvumirwa kushandura imwe dzimba dzekutsvaga mari kune imwe kuburikidza nekutarisa mutero wekutengesa kwekutengesa.
Mutengesi unobvumirwa na §1031 ye IRS Code.
IRS Code inonyanya kuverenga inoti: "Hapana pfuma kana kurasikirwa kunogona kuonekwa pakugoverana kwenzvimbo inobatanidzwa kuitira kushandiswa kwekushandisa mune zvebhizimisi kana bhizinesi kana kwekutsvaga mari, kana iyo pfuma inopatsanurana chete yezvinhu zvakadai semhando, iyo inofanira kubatwa kushandiswa kwekushandisa mune zvebhizimisi kana bhizinesi kana kwekutsvaga mari. "
Zvinoda zve 1031 Exchange
- Nguva yekutora 1031 Exchange
Murimi (kana muchengeti) anofanira kutevera zvakasimba 45- / 180-zuva mazano ekutsinhanisa. Kana imwe nguva mutengesi akatengesa pfuma yake (yakarasa nzvimbo) iye ane mazuva makumi mashanu ekutsvaga pfuma (s) yakaenzana kana yakakura. Kana imwe nguva ichinyatsozivikanwa, muparidzi ane mazuva 180 kubva pazuva raakatengesa pfuma yavo kuti vawane nzvimbo (s) yakaonekwa (kana kuti mazuva 135 kubva pakupera kwemazuva 45).
- Kufanana-Mutengo Wemunda mune 1031 Exchange
Mubhadhari anofanira kuwana "se-kind" pfuma. Izvi zvinoreva kuti inofanirwa kunge iine mamwe maitiro ekudzidzira edzimba. Somuenzaniso, mutengi anogona kutengesa duplex uye kutenga pfuma yezvokutengeserana, kana iye aigona kutengesa chikamu chenyika uye kutenga chivakwa chemba. Imba yacho inongoda kuva "se-mutsa."
- Exchange Property Yakachengeterwa Kuita Investment
Imba inotengeswa (inoregererwa pfuma) uye iyo inenge ichitsvaga (inzvimbo inoshandiswa) inofanira kubatwa nokuda kwekutsvaga kana bhizinesi. Nokudaro, haugone kutengesa nzvimbo yako yekutanga yekugara uye kutenga inotengesa dzimba, uye iwe unogona kutengesa nekutsvaga pfuma uye kutenga imba yepamusoro.
- Kuenzana kana Chikwereti chikuru uye Equity muna 1031 Exchange
Kana mutengesi wacho akatengesa imwe nzvimbo ye $ 1 Mamiriyoni, iyo $ 500k yaive yakaenzana uye $ 500k yaiva chikwereti, zvino muchengeti wacho anoda kutenga $ 1 mamiriyoni kana kuti akawanda anokosha yeimba. Uyezve, mutengesi unoda kushandisa hutano hwose uye kutora chikwereti chose kuti chikwerere 100% yemari inowanikwa mubhadharo.
Mutengi anogona kuwedzera kuwedzera kune iyo itsva kutenga kana iye achida uye mutengi anogona kutora chikwereti chakawedzerwa kana zvichidiwa. Kana mutengesi asingadi kushandisa zvose zvekutengesa zvaanoita iye / angaita shanduko yezvimwe uye obhadhara mari inobhadhara mari inobhadhara mutero. Izvi zvinotumidzwa se "boot."
- Kugadzira Receipt uye Inyanzvi Inyanzvi yeChirongwa che1031 Exchange
Mutengi wacho angasawana mari kubva kutengeswa. Izvi zvinozivikanwa se "kuwanikwa kwakagadzirisa" uye zvinogona kuita kuti chiitiko chinokonzerwa chibhadharwe pazvikwereti zvinogamuchirwa. Maererano ne IRS mahombekombe akachengeteka, mutengesi anofanira kushandisa Kushandiswa Kwemakambani kana Qi kuitira kuti 1031 mutengesi.
IQI inhengo yega yega yega (kwete gweta rako, gweta, broker kana CPA) uyo anobata mari yekutengesa uye anotenga nzvimbo yekutsvaga panzvimbo yako. Icho chakakosha zvikuru munharaunda yemazuva ano kusonganirana chete nevanokudzwa, vanochengetwa uye vanobatanidzwa vadzidzisi vezvidzidzo vakakodzera.
- 1031 Exchange Risk
Kufanana nehupi hwekutsvaga muimba yekutengesa, kune njodzi dzinobatanidzwa neDelaware Statutory Trust uye / kana Vaparidzi mu Common Ownership. Hazvibviri kutarisa zvose zvinokonzera ngozi pane iyi musangano. Zvinokonzera njodzi zvinorondedzerwa mu Private Placement Memorandum yega yega yega. Vashandi vanofanirwa kunyatsonzwisisa zvose zvinokonzera ngozi uye vataurirane navo nevamiririri vavo vezvemari vasati vapa mari muDelaware Statutory Trust kana Vashandi muHuman Exchange.
Imwe yezvinetso zvandakasangana nazvo apo inomiririra vatengesi vanowana zvipo kubva kune 1031 mutengesi wevatengesi isu hatizivi kana vari kuronga kupfiga. Vangave vachitumidza mazita matatu zvakasiyana-siyana kana kunyora kunowanikwa pane boka remisha yakasiyana-siyana kungoona kuti chii chinogamuchirwa. Zvadaro, mushure mekunge vane boka rezvipo zvinogamuchirwa, vanosarudza iyo yavanoda kutenga, zvinoreva kurega vamwe.
Masayendisiti anotaura kuti rudzi urwu rwomutambo runotyora zvibvumirano zvakanaka-kutenda zvinowanikwa mune zvibvumirano, asi hazviregi kuti zviitike. Bvunza mujeri kana ichi ndicho chete chinopiwa.
Iyi nyaya haisi chipo chokutengesa kana kukumbira kutenga chero kuchengeteka. Mashoko aya ndeyekukurukurirana uye zvinangwa chete. Hazvifananidzi kutora nzvimbo yepamutemo yemutemo, mutero kana mari yekugadzirisa mazano. Mitero yemitero inoshandiswa inoshandiswa uye inoratidzira kune mutemo wehurumende chete. Mamiriro ega ega ega angave ane zvinyorwa zvaro zvemitero. Ndapota shandisai mutero wakakodzera uye unyanzvi hwepamutemo munharaunda yako. Idzi ruzivo rwakapiwa kubva kune zvinyorwa zvinotendwa kuti ndezvechokwadi asi zvinofanira kushandiswa pamwe chete nezano rehupenzi rinoenderana nemamiriro ako ega.
Panguva yekunyora, Elizabeth Weintraub, CalBRE # 00697006, ndiye mutengesi-shamwari paLyon Real Estate muSacramento, California.