Inkcazo yeeMpahla eziNjenge-Kindle zitshintshile kule minyaka
Faka ukutshintshiselwa kwentela e-1031. Kwabaninzi abakhokhi berhafu, oku kufana nemali ehla esibhakabhakeni.
1031 Ukutshintshiselana ukuThengisa iintlawulo
Ukutshintshiselwa kwe-1031 kuye kwakhankanywa njengesixhobo esinamandla kakhulu sokwakha ubutyebi esele sifike kubahlawuli berhafu. Kuyeyona yinxalenye ebalulekileyo yeqhinga lokuphumelela kwee-wizards zemali kunye ne-real estate gurus. Ukuthabatha igama layo kwiCandelo 1031 ye-Internal Revenue Code, ukutshintshwa kweerhafu okufakela irhafu kuvumela umhlawuli-ntlawulo ukuba athengise umvuzo, utyalo-mali okanye ipropati yeshishini kwaye uyifake indawo enepropati enomusa.
Ukuzuza kweentengo ngokuthengiswa kweli propati kuhanjiswe okanye kuhlehliswe emva nje kokuba imithetho ye-IRS ilandelwa ngokulandelelana. Isicwangciso sobulumko nesicwangciso sotyalo kunye nesixhobo sokucwangcisa impahla. Kwiingcamango, umtyalo-mali unokuqhubeka nokuchasisa i-capital benefit kwi-investment property kuze kube sekufeni , okuya kubaphelisa bonke.
1984 Umthetho watshintshe ezinye izinto
Kwiintsuku zokuqala zolu hlobo "olufana nohlobo lweentlobo," eli gama lithathwe ngokuchanekileyo kwaye ludla luba nzima.
Ngokomzekelo, ukuba unesakhiwo sendawo yesitena esinezithathu esineziteko owafuna ukuyithengisa ngo-1031 utshintshi, kufuneka ufumane esinye isakhiwo sezitena esinezitezi ezintathu umnikazi wayo ofuna ukutshintsha. Emva koko ke niza kudibana kunye nobabini, kwaye utshintsho luya kwenzeka.
Kwixesha elidlulileyo, bekungekho miqobo yokutshintshiselwa.
I-IRS idinga ukulawulwa okunamandla kwinkqubo, eyabangela iNkongolo idlula ngo-1984 ICandelo 1031 (a). Lo myalelo unqunyelwe ukutshintshiselana, uphinde uchaze ipropati ethi "hlobo-hlobo" kwaye ulungiselelwe ixesha lokugqiba intengiso.
Ukufaneleka
Ipropati yepropati eqhutyelwe ukusetyenziswa kwezoshishino okanye utyalo-mali ulungele ukuthengiswa kwe-1031. Indawo yokuhlala ayifanelekanga kwaye, ngokubanzi, isakhiwo sokulungisa kunye ne-flip asifaneleki ngenxa yokuba iya kufakwa kwisigaba sepropathi egcinwe ukuthengiswa. Iholide okanye amakhaya esibini, angabanjwanga njengeziqeshiso abafanelekanga kwi-1031 yonyango; Nangona kunjalo, kukho uvavanyo lokusetyenziswa phantsi kweSigaba 280 sekhowudi yentlawulo engasetyenziswa kulawo mapropati. Ingcali yerhafu kufuneka iboniswe kulo mzekelo.
Umhlaba, ophantsi kokuphuhliswa, kunye nepropati ethengiweyo yokubuyisela kwakhona ayifanelekanga ukunyangwa kweerhafu. Amasheya, iibhonksi, amanqaku, ipropati yezinto zokubala, kunye nenzuzo enobungcali kubambiswano ayithathwa njengempahla "enjengomusa" ngenjongo yokutshintshiselana.
Ukuze ulungele ukutshintshiselwa ngo-1031 namhlanje, umthengi kufuneka athathe ifom ye "utshintshiselwano" kunokuba kuthengiswe ipropati enye kunye nokuthengwa komnye. Okokuqala, ipropathi ethengiswayo kunye nepropati entsha yokutshintshwa kufuneka ibanjelwe injongo yokutyalomali okanye ukusetyenziswa okuvelisayo kwintengiso okanye ishishini.
Bamele babe "njenge-kind-kind".
Ezi zilandelayo zintlobo ze-swaps ze-real estate zihambelana nemfuneko yokuba utshintshiselwano olufanelekileyo oluphathekayo lwepropati "enjenge-kind":
- I-ofisi inokutshintshela indawo yokuthenga
- Iziko lokuthenga ngokuthengisa umhlaba
- Umhlaba ngokutshintshisa isakhiwo soshishino
- Isakhiwo sendawo yokuhlala ngokutshintshisa isakhiwo soshishino
- Uqeshiso olulodwa lweentsapho ngokutshintshela abaqeshi abahlala kwindawo efanayo (TIC)
Namhlanje, unokutshintshisa isakhiwo sezitena kwindawo yokwakha, indawo yokugcina impahla, okanye isakhiwo esithile seofisi. Nangona kunjalo, kukho imingcipheko yexesha eliqinileyo ekufuneka idibene nayo, okanye ukuthengiswa kwe-1031 akuyi kuvunyelwa, kwaye kuya kufakwa imiphumo yerhafu.
Ngaphambi kowe-1984, phantse zonke iintengiso zenziwa ngokukodwa kunye nokuvalwa kunye nokutshintshwa kwepropati ethengisiwe, (i-Property Relinquished Property), kunye nokuthengwa kwezindlu ezitsha (i-Replacement Property).
Ukongeza kwiingxaki ezidibeneyo xa uzama ukufumana ipropati efanelekileyo, kukho ubunzima kunye nokuhanjiswa kwezihloko kunye nezimali. Akunjalo namhlanje.
Ukulibaziseka kwe-1031 Ishintsho kugwema ezo ngxaki zangaphambi kwe-1984, kodwa ixesha elidlulileyo liye lamiselwa. Umhlawuli-ntlawulo ofuna ukugqiba utshintshiselwano, uluhlu kunye nokuthengisa iimpahla ngendlela eqhelekileyo. Xa umthengi ehamba phambili, kwaye isivumelwano sokuthengwa senziwa, umthengisi ungena kwisivumelwano sokutshintshiswana kunye noMququzeleli oQinisekayo oza kuba ngumthengisi. Isivumelwano sokutshintshisana sivame ukubiza isabelo sekhontrakthi yomdayisi kwiNkqutyana. Ukuvala kwenzeka kwaye, ngenxa yokuba umdayisi akakwazi ukuyithintela imali, uMlawuli oPhezulu uyayifumana intlawulo ngenxa yomthengisi.
Ukutshintshisana Ukuthintela iziThathozo zexesha
Ngelo xesha, ukukhawulelwa kwexesha lokuqala, uMgaqo-Usuku lwe-45 woLwazi, uqala. Umhlawuli-ntlawulo makangasondeli okanye abhale ngokubhaliweyo kwiNgxowa-mali yokuTshintsha indawo engaphantsi kweentsuku ezingama-45 ukususela ekuvalweni nasekuhambisweni kwepropathi yangaphambili. Ixesha lingaxoxiswanga, liquka iiveki kunye neeholide, kwaye i-IRS ayiyi kuyenza ngaphandle. Ukuba udlula umda wexesha, lonke utshintshiselwano lungafanelekanga, kwaye iirhafu ziya kulandela.
Iintlobo zeeNdawo zokuPhatha kwakhona ukuchonga:
- Iipropati ezintathu ngaphandle kokubaluleka kwexabiso lemarike yazo.
- Nayiphi na inani leepropati ngokukhawuleza ukuba ixabiso lemarike elilingeneyo liphela ekupheleni kwexesha lokuchonga alidluli kwi-200% yexabiso lemarike elilingeneyo lepropati elahliwe njengomhla wokutshintshwa.
- Ukuba umgaqo wepropati ezintathu kunye nolawulo lwama-200% lugqityiwe, utshintshi aluyikuphela uma umhlawuli-ntlawulo uthengisa i-95% yexabiso lexabiso lemarike elilingeneyo kuzo zonke iimpahla ezichongiweyo.
Yintoni iBhoot?
Ngokuqinisekileyo, abatyali-mali abaninzi balandela ukulawulwa kwempahla emithathu ukuze bakwazi ukugqiba ngokukhawuleza kwaye bakhethe osebenza kakuhle kubo abaya kuvala. Ngokuqhelekileyo, injongo kukuthengisana ukukhusela ukutshintshwa kwe "boot" kwaye ugcine ingeniso yerhafu.
"I-Boot" yimali okanye ixabiso lemarike elungileyo yipropati eyongezelelweyo eyayifumana ngumrhafi werhafu. Imali ibandakanya yonke imilinganiselo yemali, amatyala, amatyala apho ipropati echitshiweyo iyaxhomekeka. Ipropati "engekho njenga-kind", kwaye imithetho elawulayo ngexesha lokutshintshisana inzima. Kungenelwe ukuba, ngaphandle kweengcebiso zengcali, ukufumana "i-boot" kungabangela irhafu.
Kuxhomekeke kuMgaqo-Usuku lwe-180
Emva kokuba ipropati ekhethiweyo ikhethiweyo, umhlawuli-ntlawulo unemihla engama-180 ukususela kumhla uMhlaba oHloniphekileyo udluliselwe kumthengi ukuvalela kwiMpahla entsha yokuPhinda. Nangona kunjalo, ukuba umhla ofunekayo wokubuya kweerhafu, kunye naluphi na ulwandiso, kunyaka werhafu apho iRafa eHlitshisiwe yathengiswa khona ngaphaya kwexesha leentsuku ezingama-180, ngoko utshintshi kufuneka kugqitywe ngalolo suku. Khumbula, inxalenye yeli xesha sele isetyenzisiweyo ngexesha leNkcazo yoLwazi. Akukho zandiso kwaye akukho mfuneko kulo mgaqo, ngoko kucetyiswa ukuba ulungise ukuvalwa ngaphambi komhla wokugqibela.
Ekubeni umthetho ufuna ukuba umrhafi aphethise imali evela kwintengiselwano yokuqala, i- Intermediary ofanelekileyo ifumana indawo yokubuyisela impahla kuMthengisi ekuvaleni kwaye emva kokugqitywa kwemali, uyigqithisela kumhlawuli-ntlawulo.
Akunakukwenza-Wena-Abakhomali-mali
Ingcaciso ecacileyo yendlela yokuphumelela kwe-1031 Exchange isebenza ngayo. Ngokuxhomekeke kwingxaki yomhlawuli werhafu, uhlobo lwepropati lushiywe, kunye neempawu zoMhlaba weMpahla, ezinye iinkalo ze-Exchange zingabandakanyeka. Ukugqitywa kwalo kungaba nzima, kwaye iingcali kufuneka zihlale zibonisana. Lo awunomsebenzi othi "yenza wena" utyalomali.
Ukusebenzisa amandla e-1031 Ukutshintshela ukwakha nokugcina ubutyebi kunye ne-asethi, ukuvelisa ukuhamba kwemali kwiimali-mali, ukuhlengahlengiswa, ukudibanisa kunye nokudibanisa iindawo zokuthengisa ii-estate right to every owner of investment in the United States. Abahlawuli berhafu baseMelika akufanele baphinde bahlawule irhafu yexabiso lentengo ekuthengisweni kwepropati yabo yotyalomali ukuba bazimisele ukubuyisela kwakhona loo mveliso kwipropati engaphezulu yotyalo-mali. Iziqinisekiso ezinikezwa ngePacific West Securities, Inc. ILungu le-FINRA / iSIPC.
Le ngcaciso ayiyiyo into yokuthengisa okanye ukucela ukuba uthenge naluphi na ukhuseleko. Ingcaciso yenzelwe ingxoxo kunye nenjongo yolwazi kuphela. Akukwenzelwe ukutshintsha iingcebiso zomthetho, isibonelelo okanye isicwangciso sezimali. Iikhowudi zerhafu ezifanelekileyo ziyasebenza kwaye zihambelana nomthetho wezemfundo kuphela. Amazwe ngamnye angaba neenkokhelo zabo zerhafu ezongezelelweyo. Nceda uqhagamshelane neerhafu ezifanelekileyo kunye neengcali zomthetho kwilizwe lakho. Olu lwazi lunikezwa kwimvelaphi ekholelwa ukuba lunokwethenjelwa kodwa kufuneka lisetyenziswe ngokubambisana neengcebiso zengcali ezihambelana nemeko yakho.
NguC . Grant Conness, uMongameli, 1031
Ngelo xesha lokubhala, u-Elizabeth Weintraub, CalBRE # 00697006, nguMthengisi-Associate eLyon Real Estate eSigramento, eCalifornia.