Tsanangudzo yeZvakadaro-Mamiriro Akanaka Akachinja Kwemakore
Chengetai 1031 mutero wakatariswa mutero. Kuvateresi vakawanda, izvi zvakafanana nemari inodonha kubva kumatenga.
1031 Kugoverana Bvisa Mitero
Iko 1031 Kugoverwa kwave kunotsanangurwa sechinhu chakasimba zvikuru chekugadzira pfuma-chiripo chiripo kune vateresi. Icho chave chiri chikamu chikuru chekubudirira hurongwa hwevazhinji vasingasviki vezvemari uye yeimba yegurus. Kutora zita rayo kubva muchikamu 1031 chePath Revenue Code, kushandiswa kwemitero kunobvumira muteresi kutengesa mari, kubhadhara kana bhizinesi pfuma uye kuifambisa neimba yakafanana- yega.
Nhepfenyuro inowanikwa mukutengeswa kwechivako ichi inodzokororwa kana kuregererwa chero bedzi mitemo ye IRS inonyatsoteverwa. Iyo mitsara yakachenjera uye inyanzvi yekutsvaga mari pamwe chete nekutora nzvimbo yekugadzirisa nzvimbo. Panofungidzira, mutengesi anogona kuramba achifambisa mari inowanikwa mukutsvaga mari kusvika pakufa , zvichida kuvadzivisa vose pamwe chete.
1984 Mitemo Yakashandura Zvimwe Zviitiko
Mumazuva okutanga e "kufanana-kwerudzi rwekutsinhana," shoko racho rakatorwa chaizvoizvo uye rinowanzova dambudziko.
Somuenzaniso, kana iwe waiva neimba yezvitatu zveimba yezvidhina yaunoda kutengesa kuburikidza nekushandura 1031, unofanira kuwana imwe chivako chezvitatu cheimba yezvidhina iyo muridzi wayo aida kuchinja. Ipapo imi vaviri maizosangana, uye kushandiswa kwaizoitika.
Munguva yakapfuura, pakange pasina nguva yezvinetso zvekutengesa.
I IRS yaida kuti zvigadziriswe zvigadziriswe pakuitwa, zvakaguma neCongress kudarika muna 1984 Chikamu 1031 (a). Uyu mutemo unogadziriswa kugoverana, kupfuurira kunotsanangurwa "se-kind" pfuma uye yakagadzirisa nguva yekugadzirisa kushandiswa.
Kufanirwa
Imba yemuzinda inobatwa nekuda kwebhizimisi kana kushandiswa kwekodzero kunokodzera 1031 Exchange. Imba yekugara haifaniri kukodzera uye, kazhinji, kugadzirisa-uye-flip pfuma hainawo kukodzera nokuti inopinda muchikamu cheimba inotengeswa kutengeswa. Zororo kana dzimba dzechipiri, dzisingabatwi sejereti dzisina kukodzera kurapwa 1031; zvisinei, kune kuedza kwekushandiswa pasi peChikamu 280 chekodhi yemitero inogona kushanda kune iyo nzvimbo. Imwe nyanzvi yemitero inofanira kuongororwa munyaya ino.
Nyika, iyo iri pasi pekugadziriswa, neimba inotengwa kuti idzoke zvakare haikwanise kubhadhara mitero-inoderedzwa. Nheyo, zvisungo, mapepa, nzvimbo yekugadzirisa, uye ruzivo runobatsira muubatanidzwa hazvifananidzi "se-kind" chivako chekutengesa zvinangwa.
Kuti uwane sangano re1031 nhasi, mutengesi unofanira kutora fomu ye "shanduko" kwete kungotengeswa kweimwe chivako nekutengeswa kweimwezve. Kutanga, nzvimbo iyo inotengeswa uye nzvimbo itsva inotsiviwa inofanira kunge yakabatwa nekuda kwekutsvaga kwekutsvaga kana kuti kushandiswa kwekushandisa mune zvebhizimisi kana bhizinesi.
Vanofanira kuva "se--mutsa" nzvimbo.
Izvozvi marudzi ehudziro edzimba anogadziridza zvakakosha zvinodiwa kuti kuve nekushandurwa kwakakodzera kwezvinhu "se-kind"
- Ihofisi inotsinhanisa nzvimbo yekutengesa
- Nzvimbo yekutengesa mukutsinhanisa nyika
- Nyika inoshandiswa kune chivako chemabhizimisi
- Chivakwa chechivako mukuchinjana kwekuvaka chivako
- Imba imwe chete inoshanyira mukutsinhana kune vashandi vanogara (TIC)
Nhasi, iwe unogona kuchinjana chivako cheimba yezvidhina kuti ive nzvimbo yakasvibirira, imba yekuchengetera, kana kuti chivako chiduku chehofisi. Zvisinei, kune nguva yakasimba yezvinetso zvinofanira kuonekwa, kana 1031 Kushandiswa hakuzobvumirwi, uye migumisiro yemitero ichaiswa.
Gore ra1984 risati rasvika, zvese kugoverana kwaiitwa panguva imwe chete nekuvhara nekutsvaga kwezvinhu zvakatengeswa, (Yakaderedzwa Imba), uye kutenga kweiyo nzvimbo itsva, (Replacement Property).
Mukuwedzera kune matambudziko akawana paaidza kuwana nzvimbo yakakodzera, pane matambudziko pamwe chete nekudhinda kwemashoko pamwe chete nemari. Kwete nhasi.
Kunonoka 1031 Kuchinja kunodzivirira izvo zvisati zvaitika zve-1984, asi zvinyorwa zvekare zvinopihwa zvino. Mubhadhari uyo anoda kupedzisa shanduko, mazita uye kutengesa pfuma nenzira yakarongeka. Kana mutengi achifambira mberi, uye chibvumirano chekutenga chiri kuitwa, mutengesi anopinda muchibvumirano chekuchinjana neChipiri Anyanzvi, uyo, zvakare, anova mutengi mutengesi. Sungano yekushandurudza kazhinji inoda kushandiswa kwechibvumirano chevatengesi kuChipiri. Kuvhara kunoitika uye, nokuti mutengesi haagoni kugunha mari, Mutori wenhepfenyuro anogamuchira mari inokonzerwa nemutengesi.
Kushinhana Kunotora Zvigadziriswa Zvenguva
Panguva iyoyo, yekutanga kurambidza nguva, Mutemo weZuva 45 weKutsvaga, inotanga. Mubhadharo anofanira kunge achiswedera pedyo kana kuti anyore pane zvakanyorwa kuti anogona kudzokera kune imwe nzvimbo mukati memazuva makumi mashanu kubva pakuvhara nekuendeswa kweimba yepakutanga. Nguva yacho haisi kutaurirana, inosanganisira mavhiki ekupedzisira uye mazororo, uye IRS haizoiti izvo zvisiri izvo. Kana iwe ukadarika nguva yakatarwa, shanduro yako yese inogona kukodzerwa, uye mitero inonyatsoenderana.
Mhando dzeZvibvumirano Zvimiti Kuti Ziva:
- Zvinhu zvitatu zvisingatarisirwi nepamusoro pemaoko.
- Nhamba ipi neipi yezvivako kana nguva yakawanda yekutengeserana kwayo kwemahombekiti ekupedzisira kwekutsvaga haisi kudarika 200% yehuwandu hwemari yekutengeserana kwemahombekombe yezvinhu zvakarasikirwa semusi wekutumira.
- Kana hutatu hutongi hwematongerwo enyika uye mutemo we200% uwedzerwa, kushandiswa hakuzokundiki kana mubhadharo atenga zvikamu 95 kubva muzana yepamusoro yemari yemari yezvinhu zvose zvakatarwa.
Chii chinonzi Boot?
Zvechokwadi, vashandi vakawanda vanotevera mutemo wezvinhu zvitatu kuitira kuti vagone kupedzisa nekushingaira nekusarudza iyo inoshanda zvakanaka kune avo vachavhara. Kazhinji, chinangwa ndechekutengeserana kuti urege kutora "bhaot" uye uchengetedze mutero usingabhadhari.
"Bhoot" ndiyo mari kana kuti yepamusoro yemari yemari yeimwe nzvimbo inowanikwa nemubhadhara kuburikidza nekushandura. Mari inosanganisira zvose mari yakaenzana, zvikwereti, zvikwereti kune imwe nzvimbo inopatsanurwa inotarisirwa. Izvo "kwete-se-mutsa" pfuma, uye mitemo inodzora panguva yekushandura yakaoma. Kufanirwa kutaura, pasina ruzivo mazano, kugamuchira "boot" kunogona kukonzera mitero.
Zvichienderana nekutonga kwemazuva 180
Kamwe kana imwe nzvimbo inoshandiswa inosarudzwa, mubhadharo ane mazuva 180 kubvira musi waZvakakodzwa Pfuma yakaendeswa kumutengesi kuzovhara paNzvimbo Yakatarisa Imba. Zvisinei, kana zuva rakakodzera kumutero wevateresi kudzoka, neine zvakapetwa, kune gore rekutere umo Izvo Zvakatengeswa Zvitengeswa zvakatengeswa kupfuura yemazuva makumi mapfumbamwe, ipapo kushandiswa kunofanira kupedzerwa nemusi iwoyo wekutanga. Yeuka, chikamu chenguva iyi chave chatoshandiswa panguva yeChirangaridzo Period. Izvo hazvina matanho uye hapana kunze kwemurairo uyu, saka zvinokurudzirwa kuronga kupfigirwa kusati yasvika.
Sezvo mutemo unoda kuti muteresi arege kubata mari yacho kubva pakutengeserana kokutanga, Mutevedzeri weMutambarakadzi anowana Replacement Property kubva kune mutengesi pakuvhara uye mushure mokunge mutengesi wapera, ndokuzoendesa kune mubhadhari.
Hazviiti Kuti Uzviite-Iwe-Iwe Wave Varimi
Ndiyo tsanangudzo yekutanga yekuti 1031 Exchange yakabudirira inoshanda sei. Zvichienderana nezvinoitwa nemubhadhara, rudzi rweimba rakakanganiswa, uye maitiro eReplacement Properties, zvimwe zvikamu zveSchange zvinogona kuve zvakabatanidzwa. Kupedzwa kwaro kunogona kuva kwakaoma, uye nyanzvi dzinofanira kugara dzakabvunzwa. Uyu hausi basa re "ita iwe pachako" mutengesi.
Kushandisa simba re1031 Kuchitsvaka kuvaka nekuchengetedza pfuma nefuma, kuunza mari yekuyerera kubva kumarima, kugadziridza, kusiyanisa uye kusimbisa zvivako zvemaimba ndiyo kodzero yemumwe muridzi wezvivako zvekutsvaga muUnited States. Vateresi veAmerica havafaniri kutombobhadhara mari inobhadhara mitero pakutengeswa kwemari yavo yekutsinhanisa kana vachida kudzorera mari yacho mune imwe nzvimbo yekutsvaga mari. Zvivimbiso zvinopiwa nePacific West Securities, Inc. Nhengo FINRA / SIPC.
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.
NeC. Grant Conness, Mutungamiri, 1031 Alternatives Group
Panguva yekunyora, Elizabeth Weintraub, CalBRE # 00697006, ndiye Broker-Associate kuLyon Real Estate muSacramento, California.