10.23.25

Understanding the Limitations to Holding Real Estate in an S Corp
Kaleb Spreitzer

At first glance, the benefits that come with an S corporation structure may make it seem optimal for holding real estate. That is not always the case, though. Read on to learn what you need to know before you go that route. The Appeal of S Corporations S corporations offer several advantages over other entity […]

09.23.25

100% Bonus Depreciation is Back: How to Make the Most of It
Tyler F. Adams

The new tax and spending legislation referred to as the One Big Beautiful Bill Act (OBBBA) makes permanent the Sec. 168(k) 100% first-year bonus depreciation deduction. Real estate businesses now can immediately deduct the full cost of eligible property, rather than spreading out depreciation deductions over several years. Bonus Depreciation in a Nutshell Bonus depreciation […]

05.29.25

Qualified Opportunity Zone Countdown: What Investors and Advisors Need to Know Before the 2026 Deadline
Tyler F. Adams

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced the Qualified Opportunity Zone (QOZ) program to spur long-term investments in economically distressed communities. Investors who participate can unlock significant tax benefits, but one of the most important incentives, the capital gain deferral, will sunset on December 31, 2026, unless extended by Congress. For those […]

04.29.25

Prepare and Plan for the Tax Benefits of Real Estate
Thomas Kosinski

In recent years, the tax law has focused on real estate as both a great investment and a tax benefit for saving taxes from its use as a business or investment asset.  For example, the use of real estate in an operating business can create many tax benefits, including the ability to claim tax depreciation […]

02.25.25

Converting Your Residence into a Rental: What You Need to Know
Kaleb Spreitzer

Homeowners may consider converting their personal residence into a rental property for several reasons. They might, for example, want to diversify their investment portfolio, or the value of the home could have fallen below their purchase price. Whatever the reason, if you are thinking about making the move, you need to first weigh some tax […]

01.28.25

Real Estate Investor or Dealer? Your Tax Treatment Turns on It
Tamara Partridge

In a perfect world, taxpayers who own real estate would receive capital gains treatment when they sell the property at a gain and ordinary loss treatment when they incur a loss on the sale. In the real world, though, the tax treatment will turn on the determination of whether a taxpayer is a dealer or […]

12.12.24

Conventional vs. FHA Mortgages: Weighing the Pros and Cons
Justin L. Sylvan

With home prices in many areas continuing to climb and mortgage rates still high compared to just a few years ago, many would-be buyers cannot afford the 20% down payment often required for a conventional mortgage. FHA loans may provide an affordable alternative for these individuals, but both types of mortgages come with potential advantages […]

07.23.24

Short-Term Rentals and Taxes: What Hosts Need to Know
Tyler F. Adams

Short-term rentals (STRs) offered through platforms such as Airbnb and VRBO have become a common part of vacation planning. If you have ever stayed in someone else’s home instead of a hotel, you may have thought about how you, too, could profit by renting out part or all of your own property. It may seem […]

05.08.24

Delaware Statutory Trusts: Are They Right for You?
Tamara Partridge

Both established real estate investors and those interested in dipping their toes into the commercial real estate pool increasingly are considering acquiring interests in Delaware statutory trusts (DSTs). While these vehicles come with several potential benefits, they are not for everyone. Here is what you need to know. How DSTs Work When you invest in […]

02.08.24

Pass-Through Entity Taxes Can Pay Off For Real Estate Firms
Justin L. Sylvan

The Tax Cuts and Jobs Act of 2017’s (TCJA’s) limit on the federal income tax deduction for state and local taxes (SALT) has proven costly for many owners of real estate businesses. However, more than 30 states1 have now enacted a workaround for pass-through entities (PTEs) that could provide some welcomed tax relief. The Impact […]