Real Estate and the AMT: Rental Or Investment Property

The Alternative Minimum Tax is a very important consideration for taxpayers who own real estate because just about every tax rule applying to real estate is different for the AMT than it is for the Regular Tax. This article on Real Estate and the AMT will address those situations where the individual holds the real estate as an investment, typically as rental property. The differences in tax treatment between the Regular Tax and the AMT can be significant.

Interest expense

Interest paid on the mortgage taken out to acquire the property is fully deductible, both for the Regular Tax and the Alternative Minimum Tax. Unlike itemized deductions that allow a tax benefit for what amounts to personal expenses, the tax law generally allows all deductions a taxpayer has to make in the pursuit of business income. Thus, the limitations discussed in the previous article on home mortgage interest do not apply.

If, however, the equity in the rental property is used as security for an additional loan – a second mortgage, for example – then the taxpayer must look to how the proceeds of that loan are used to determine interest deductibility. If the proceeds are used for a car loan or to finance a child’s education, for example, then the interest is nondeductible personal interest. If the proceeds are used to improve the rental property, the interest is deductible.

Suggestion – it is best that taxpayers keep personal borrowings separate from business borrowings. Mixing the two creates recordkeeping challenges and can result in disputes with the IRS.

Property taxes

Property taxes paid on rental or investment property are allowed in full both for Regular Tax purposes as well as for the Alternative Minimum Tax.

Planning idea – if you have an opportunity to pay your property tax bill either this year or next, pay it in a year when you have enough income from the property so as not to generate a rental loss. This strategy can help avoid triggering the passive activity loss limitations described below.

Example – in Florida property tax bills are mailed in October, and are payable under the following discount schedule: November – 4%, December – 3%, January – 2%, February – 1%. If you have a loss from the property in 2010 but expect to generate income in 2011, do not pay your bill in November or December – forgoing that small discount could help you avoid the loss-limitation rules.

Depreciation

Depreciation is allowed for property held for investment. The portion of the cost allocable to land is not depreciable, but for the building itself and the furniture, appliances, carpeting, etc. a depreciation deduction may be taken.

Real property (this is the legal definition of the house or other building) held for rental/investment may only be depreciated for Regular Tax purposes under the “straight-line” method, over a useful life of 27.5 years. Thus, a property with $275,000 allocated to the building would be depreciated at the rate of $10,000 per year.

Personal property (this is the legal definition of things such as furniture, appliances, carpeting and the like) may be depreciated for Regular Tax purposes under an “accelerated” method over a useful life of five years. An accelerated method allows a larger depreciation deduction in the early years, in recognition of an obsolescence or decline-in-value factor that you see in new property (cars are a good example).

For purposes of the AMT, however, personal property may be depreciated only by using a straight-line method. Thus, an AMT item will be generated in the early years if the accelerated method is used.

Planning idea – for personal property consider electing the straight-line method for Regular Tax purposes. While giving up a little tax benefit from the greater depreciation in the early years, it could mean avoiding paying the AMT.

Active/passive investment rules and the “at-risk” rules

A taxpayer who is not “active” in managing investment property may not use losses from rental property to offset other income such as salaries and wages, dividends, interest, capital gains, etc. Instead, these losses are deferred until the taxpayer either sells the property or generates passive income from this or other passive investment sources.

The at-risk rules similarly deny using these types of losses to the extent the taxpayer has acquired the investment with borrowed money and does not have personal liability on the debt.

Planning idea

If these loss limitations apply, consider the planning ideas mentioned above to minimize the losses being generated each year. They are not doing you any good anyway.

Sale of the property

Several different AMT issues can arise on the sale of rental/investment property. One is that your gain or loss may be different for the AMT than it is for Regular Tax purposes. This would be caused if different depreciation methods were used. For example, if the personal property was depreciated using an accelerated method for Regular Tax purposes, then the basis in that property when calculating gain or loss on sale would be different because the straight-line method had to be used for Alternative Minimum Tax purposes.

Gain on the sale of investment property generally is capital gain, although a portion may be treated as ordinary income depending on the accelerated depreciation method was used. Capital gains in and of themselves are not an AMT item, but nonetheless they can result in AMT being paid. This is because the AMT exemption amount is phased out for taxpayers at certain income levels, so this additional income can have the result of reducing the exemption which in turn increases taxable income for purposes of the Alternative Minimum Tax.

Landlords: How to Determine the Rental Amount for Your Property

I want to introduce several resources where a real estate investor or property owner can determine what rent you can charge for your investment property. The three most popular websites available for this purpose are Zillow.com, Rentometer.com, and Craig’s List.

Zillow is the most popular and respected so we will start there. Go to Zillow.com and put in the address of your property and then click “search”. Click on the word “rent” or “Zestimate”, both will give you rent estimates. The word Zestimate (rent estimate by Zillow) should pop up with the rental amount and the range Zillow thinks the property may rent for.

We know Zillow is not perfect. Zillow uses computer models and they are basing their rent Zestimate upon averages in the area that have similar characteristics of your property, i.e. square footage, similar number of beds, bathrooms, etc. Again, no computer model will be perfect but generally Zillow is accurate. You will need to be realistic about the property and observe its characteristics. If your house is a multi-unit building or if your house is somehow different than every other property in the neighborhood, the Zestimate may not be accurate.

The second site is rentometer.com. Once on the site you enter the property address. In this site they ask for how many bedrooms are in the property. You can also provide other information that could make the rent estimate more accurate. Once you have entered all information click “submit”. The site will give you a similar analysis to Zillow and a range they think the rent may fall in.

Another good way to get rent comparable is Craig’s List. Craig’s List has had issues in the past involving scammers and fraud. But as far as determining rental amounts it is fairly accurate. On this site, you would perform a slightly different search. You would go on Craig’s List for your area and go to “Apt/Houses” section and type in your town. Or, if it’s a development, you might type in the development name. You then enter the number of bedrooms and/or bathrooms. At that point many house or apartments will appear in your search for rent. You then need to review them and see if any of them are similar and look like your property so that you are comparing apples to apples.

Keep in mind these are estimates and you will have to test the market to really know what your property can rent for per month. We do not recommend that you try to “go high” and figure you can negotiate down. This rarely works to in today environment. Generally, if you over price your property hoping to get more rent it will just get ignored and you will not get any traffic or potential renters.

I better strategy is to use the above resources to get a close estimate of your property will rent for and then price your property slightly lower. This should attract a lot more tariff and may be result in a quick move in versus over pricing and the property sitting vacant for weeks or months.

Top 5 Tips to Invest in Real Estate

If you want to make investments in real estate, you must be aware of few simple things to gain success as an investor. Real estate or property investors need to purchase and manage realty so that they can earn profits through property rental and sale. Those who don’t have enough cash in hand will find it difficult to become a real estate investor.

Following tips will help you to successfully invest in the property of your choice:

1. It is always a good idea for residential property investors to buy newly launched property. However, repossessed or foreclosure property listed at courthouses are also a good option to invest in. Investing in such property will earn you a lot in the long run. Your local newspaper is a great option to find all types of property deals and bargains on realty. You can easily find information on new property launch or resale property at real estate investor websites.

2. As an investor, you must first decide whether your realty investment would be for short-term or long-term. Determining your investment goals in the beginning will help you to move in the right direction. The most important reason why you want to invest in property, whether residential or commercial is that you want to increase your total net worth. If you pay your mortgage amount on time, you’ll be able to increase your equity in the property as your dues also decrease.

3. Don’t put your money in a property before taking out time to analyze it and study it for the future prospects it can offer. On close inspection if you find that there are disputes related to the land or house you want to invest in, or if the piece of property you are considering to buy is not in good condition or not in a good location, then it is definitely a red flag.

4. When investing your hard-earned money in property, make sure the property is in a good location. Otherwise you’ll not be able to reap benefits that you deserve through your investment. Other people are going to rent out/buy the property from you. So, you must invest in property that would be lucrative to tenants or property buyers. If you mistakenly invest in a property in a bad location, you’ll not get the desired returns from it in any case.

5. You need to have sharp negotiation skills to successfully buy the property of your choice. You also need to familiarize yourself with real estate jargon so as not to get intimidated by property agents and sellers.

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