| When you invest in real estate what you basically aim | | | | time. As a result of depreciation the accounting value |
| to achieve is the maximum returns on your | | | | of a real estate asset decreases, which is not the |
| investments. Fortunately, apart from what you earn | | | | same as a decrease in the market value of that |
| directly through the returns on your investments you | | | | property. Thus the amount of decline in the accounting |
| stand to make some additional earnings through | | | | value of your property can offset an equal amount of |
| reduction in your taxes when you invest in real estate. | | | | exemption from your tax dues. The depreciation is |
| That is precisely the reason why a large number of | | | | calculated over a period of 27 and a half years for a |
| investors prefer real estate investment to other forms | | | | residential rental property and 39 years for a |
| of investment. | | | | commercial investment property, which is the |
| Taxes form a large part of your annual expenses. So | | | | established economic lifetime. However, land is not |
| you can't ignore the tax benefits that will accrue from | | | | depreciable from the point of view of tax benefits. |
| your investments in real estate. You can get a variety | | | | Whenever a property changes hands the depreciation |
| of deductions from investments in real estate. Your | | | | schedule starts all over again. |
| active involvement in real estate investment including | | | | To a certain limit, investment property losses incurred |
| setting rent, approval of tenants and determining capital | | | | during a year can be saved and taken forward to |
| improvements would help you qualify for various tax | | | | reduce the amount of passive income and the rental |
| benefits. | | | | income in the future years. If you are unable to use it in |
| You may also get an interest deduction equivalent to | | | | any of these years you may use the same when you |
| your mortgage loan interest. It means that the interest | | | | sell the property, although it has some restrictions. A |
| payable on the mortgage amount for the first year will | | | | tax advisor can be good assistance on these matters. |
| allow you to offset the same amount of income that | | | | Please bear in mind that when you sell the property |
| would otherwise be subject to income taxes. Property | | | | within a year of investment you stand to lose a |
| taxes that could be levied against that property would | | | | substantial amount of tax reduction. This is because |
| also be deducted from your taxable income. Such a | | | | the short-term capital gain attracts a tax at the same |
| deduction is not available to the usual homeowners. | | | | rate as you have to pay on the ordinary income. To |
| The maintenance expenses that you incur on carrying | | | | get the long-term capital gains tax break you should |
| out repair work for a property are also deductible | | | | try and hold the property at least for a year or more. If |
| when you calculate your tax liability. For instance, | | | | you are dealing in multiple properties the IRS may |
| expenses incurred on repairing the rotten wood floors | | | | consider you as a dealer. A dealer does not get the |
| or similar ones, which are undertaken to keep the | | | | capital gains and depreciation tax benefits that an |
| property in a good shape, can be deducted from your | | | | investor does. |
| other taxable income. However, the expenses incurred | | | | Investment in real estate helps you to avail of |
| to increase the market value or life of the real estate | | | | substantial rebates in tax. It is only a matter of your |
| do not fall under this category of deduction. The | | | | being conversant with the rules and regulations related |
| benefit of such a deduction is meant only for | | | | to it. |
| investment property and not for the homeowners. | | | | Best real estate program on the planet by Kim and |
| Maximum tax benefit results from depreciation, which | | | | Charles Petty. |
| is decline in the value of a property over a period of | | | | |