IziQinisekiso ezenza i-Exchange ye-1031 yentlawulo
Abatyala-mali abaninzi baye babuza ukuba yiyiphi enye intetho yokutshintshiselwa ngo-1031 , zeziphi izikhokelo kunye nemihlahlandlela, kwaye unako ukusalela ngokusemthethweni iintlawulo zakho zentlawulo? Ndacinga ukuba kuya kuba luncedo ukuphendula eminye yemibuzo yakho eqhelekileyo kweli nqaku.
Yintoni i-§1031 Exchange?
I-§l031 Ukutshintshwa ngumthengi apho umntu ohlawula irhafu avunyelwe ukutshintshela enye impahla yentengiso ngokunye ngokuchasisa umphumo werhafu.
Ukuthengiselana kugunyaziswe ngu-§1031 ye-IRS Code.
Imigaqo ye-IRS ifundwa ngokwenene: "Akukho nzuzo okanye ukulahleka kuya kuqatshelwa ngokutshintshiselwa kwipropati eqhutyelwe ukusetyenziswa kweemveliso kwishishini okanye kwishishini okanye utyalo-mali, ukuba loo propati inokutshintshwa kuphela kwipropati yoluhlobo olunjalo, oluya kubanjwa ukusetyenziswa kokuvelisa kwintengiso okanye ishishini okanye utyalo-mali. "
Izidingo ze-1031 Exchange
- Iziganeko zokuTshintshiselwa kwe-1031
Umtyalomali (okanye umthengiselwano) kufuneka alandele i-45 / / 180 imihla yesigxina yokutshintshiselwa. Xa umthengi uthengisa impahla yakhe (ipropati elahliwe) unemihla engama-45 ukuchonga iipropati (s) ezilinganayo okanye ezixabisekileyo. Xa sele ichongiwe, umthengi unemihla engama-180 ukususela ngomhla athe wathengisa ngayo ipropati ukufumana ipropati echongiweyo (okanye iintsuku ezili-135 ukususela ekupheleni kweentsuku ezingama-45).
- Ipropati Yomnxeba ofanayo kwi-1031 Exchange
Umtyalo-mali kufuneka athathe "impahla enjenge-kind" . Oku kuthetha ukuba kufuneka kube ezinye iifom ezifanelekileyo ezifanelekileyo. Umzekelo, umthengisi angathengisa i-duplex kwaye athenge ipropati yorhwebo, okanye yena angathengisa isiqwenga somhlaba aze athenge isakhiwo sezindlu. Ipropati imele nje "ifane-uhlobo."
- Ukutshintshwa kweZakhiwo eziThengiselwe utyalo-mali
Ipropathi ethengiswayo (propati elahliwe) kunye nepropati esandula kuzuza (impahla efunekayo) kufuneka ibanjelwe utyalo-mali okanye injongo yezoshishino. Ngoko ke, awukwazi ukuthengisa indawo yakho yokuhlala oyintloko kwaye uthenge ipropati yotyalo-mali, kwaye awukwazi ukuthengisa kunye nokuthengiswa kwepropathi kwaye uthenge ikhaya eliphambili.
- Ibhatala elilinganayo okanye eliMkhulu kunye noBulungisa kwiSahluko se-1031
Ukuba umthengi uthengisa ipropati ye-$ 1 yezigidi, apho i-$ 500k yabalingana kwaye i-$ 500k ityala, ngoko umthengi kufuneka athenge i-$ 1 yezigidi okanye ngaphezulu kwexabiso lepropati. Ngaphezulu, umthengi kufuneka asebenzise lonke ubulungisa kwaye atshintshe lonke ityala lokumisa i-100% yerhafu yentlawulo.
Umthengi angongeza intlawulo engaphezulu kwithengi elitsha ukuba uyathanda kwaye umthengi angathatha ityala elongezelelweyo ukuba unqwenela. Ukuba umthengisisi akafuni ukusebenzisa zonke iimpahla zokuthengisa yena / unokukwenza utshintshiselwano oluthile kwaye ahlawule irhafu yentlawulo efanelekileyo ekhoyo. Oku kuthethwa ngokuba yi "boot."
- I-Receipt eyakhayo kunye ne-Intermediary efanelekileyo ye-1031 Exchange
Umthengiselwano angenakufumana imali kwixabiso. Oku kwaziwa ngokuba "yerisi eyakhayo" kwaye yayiza kubangela umcimbi ohlawuliswayo kwiimali ezifunyenweyo. Ngokwezibonelelo ezikhuselekileyo zee-IRS, umthengisisi kufuneka asebenzise i- Intermediary or QI eFanelekileyo ukulungiselela ukuthengiswa kwe-1031.
IQI lilungu elizimeleyo le-3 (kungekhona igqwetha lakho, i-ejenti, umthengisi okanye i-CPA) obambe imali yokuthengisa kunye nokuthenga impahla eguqulelwe egameni lakho. Kubaluleke kakhulu kwimeko yendalo yanamhlanje ukudibanisa kuphela nabadibanisi abahloniphekileyo, abaqinisekisiwe nabakhonkcoweyo.
- 1031 Ingozi yokuTshintshiselana
Njengoko naliphi na utyalo-mali kwi-estate, kukho izingozi ezinxulumene ne- Delaware Statutory Trusts kunye / okanye abaSebenzi ngoBunikazi boLuntu . Akunakwenzeka ukulungisa zonke izinto ezichaphazelekayo kule forum. Imiba yengozi iboniswe kwiMemorandam yoNgcaciso yeMeyile yomnikelo ngamnye. Abatyalomali kufuneka baqonde kakuhle yonke into engozini kwaye baxoxe nabo nommeli wabo wezezimali ngaphambi kokutyalomali kwi-Delaware Statutory Trust okanye abaqashi kwi-Common Exchange.
Enye yeengxaki endihlangabezane nazo xa kuboniswa abathengisi abafumana iimali ezivela kwi-1031 yotshintsho-mali-mali asiyazi ukuba baceba ukuvala isango. Basenokuthi baqeshathe iipropati ezi-3 ezahlukeneyo okanye ukubhala ngokubhaliweyo kwiqela lamakhaya ahlukeneyo ukuze ubone ukuba yintoni eyamukelwayo. Emva koko, emva kokuba banesiphako seminikelo esamkelekileyo, bayakhetha loo nto bafuna ukuyithenga, oku kuthetha ukukhansela abanye.
Amagqwetha athi olu hlobo lwenkqubo luphulaphula iminqophiso efanelekileyo yokholo ehambelana nezivumelwano, kodwa ayikuyeki ukuba kwenzeke. Buza i-arhente ukuba le yilungiselelo kuphela.
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.
Ngexesha lokubhala, u-Elizabeth Weintraub, CalBRE # 00697006, ungumhlobo we-broker kuLyon Real Estate eSigramento, eCalifornia.