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Oh. The Glory days of Real [url=http://www.fibmilano.it]woolrich[/url] Estate Investment are behind us. Or are they? Do you remember whenDepreciation methods would [url=http://www.jeremyparendt.com/Barbour-Paris.php]barbour france paris[/url] allow [url=http://www.par5club.com/louboutin.php]louboutin pas cher[/url] a 15 year write off period for investment real estatePassive Loss rules were only in the dreams of legislators to come.Real Estate Appreciation was saoring upwards consistently?

Wake up!, its the year 2011.

Still, many people believe that depreciation is the best real estate tax deduction of all. The IRS requires real estate investors to depreciate their investment properties. Depreciation is a "paper loss" required for estimated wear, tear and obsolescence. Residential income property is depreciated over 27.5 years on a straight-line basis. Commercial property is depreciated over 39 years, also on a straight-line basis. Personal property used in operating the property, such as appliances, is depreciated over shorter periods, typically five to 10 years. Even automobiles and trucks used in the investment operation can be depreciated over their useful lives. There is also the new first-year 100 percent tax deduction for up to $100,000 of business equipment purchased. This would include appliances. Sorry but you can't buy a brand new Mercedes and deduct 100% of the cost from your taxes in the first year. But there are special rules for work vehicles, such as trucks. Ask your CPA for more details.

Depreciation reduces taxable income from the investment property. But, in contrast to property taxes, mortgage interest, utilities, insurance and repairs, it doesn't require any cash outlay. The depreciation expense deduction can result in a positive cash flow property becoming a loss maker for tax purposes. Most investment properties go up in value every year, but on paper their value is going down. Lets state that another way: Real Estate offers appreciation that is tax deferred while you are taking depreciation deductions on your tax return.

Like out of a Clint Eastwood movie though, every investment has its limitations. If you invest in real estate but do not qualify as a "real estate professional", you are limited to a maximum annual $25,000 realty investment property loss deduction against their ordinary taxable income. This is called the passive loss restriction. This "loss" includes the paper loss created by depreciation. Another catch. If your annual adjusted income exceeds $100,000, the $25,000 loss deduction gradually phases out. At the $150,000 adjusted income level, the allowable tax loss deduction goes to zero.

IRS Notice 88-94 allows use of suspended passive activity tax losses (assuming you do NOT qualify as a professional with material participation) from realty investment assets to offset profits from the sale of the property. The tax result is that you can use suspended property losses on a total basis, [url=http://www.rtnagel.com/airjordan.php]jordan pas cher[/url] rather than property-by-property.

If you are a "real estate professional" who meets certain time requirements and who "materially participates" in managing your investment property, you are allowed almost unlimited income tax-deductions from your investment property. If you spend at least 750 hours per year, or more than half of your working hours, involved in real estate activities, you probably qualify as a "real estate professional."

Participation is critical. You can hire a professional property manager and still meet the material participation requirement, and claim the unlimited tax deductions as a professional.

Day-to-day operating details, such as collecting rents, evicting tenants and unclogging toilets, can be delegated to this manager.

But, you must make the major decisions, such as setting rents, approving major expenses and qualifying new tenants. Remember of course the time [url=http://www.riad-marrakesh.fr]abercrombie pas cher[/url] requirement.

The maximum capital gains tax rate was reduced to 15 percent for [url=http://www.gotprintsigns.com/abercrombiepascher/‎]abercrombie pas cher[/url] assets owned more than 12 months. (If held for less than 12 months gains are taxed as ordinary income.)

However, the IRS [url=http://www.fibmilano.it]woolrich outlet[/url] requires that you "recapture" the tax saving from your income tax at [url=http://www.rtnagel.com/louboutin.php]louboutin[/url] a special 25 percent depreciation "recapture" tax rate when the property is sold. This apply whether or not you qualify as a "real estate professional."
There are many different types of investment real estate: rental houses, apartments, vacant land, commercial buildings, industrial, shopping centers or warehouses.

They all offer big tax incentives for investors who understand those benefits and understand the rules.
Fast Forward 2013

Remember when Congress passed a [url=http://www.shewyne.com/woolrichoutlet.html]woolrich outlet[/url] little [url=http://www.marrakech-hotel.fr]hollister[/url] bill entitled Healthcare [url=http://www.tagverts.com/barbour.php]barbour deutschland[/url] Reform Act of 2010? A small section of that bill read as follows:

The House Health Care bill includes a 3.8% Medicare tax on investment income (interest, dividends, [url=http://www.gotprintsigns.com/abercrombiepascher/‎]abercrombie soldes[/url] capital gains, annuities, rents).

This will affect the worthiness of real estate investments.
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