A Sale VS 1031 Exchange

A Sale VS 1031 Exchange

There can be tremendous benefits to IRC Section 1031 exchanges! Conversely, not exchanging can have devastating effects. Capital gains taxes can often be deferred on both federal and state levels, allowing investors to save thousands of dollars. Upon completion of a valid 1031 exchange, capital gains will be deferred until the taxpayer chooses to recognize them. Essentially, this is an interest-free, long-term loan from the IRS. Further, the property’s heirs may inherit the property at a stepped-up cost basis – eliminating the entire tax burden. 1031 Exchange Place does not provide tax advice in addition to explaining the tax implications of exchanges. To understand their specific tax responsibilities, exchangers should always consult their tax advisors.

Why Exchange? An Example:

A $200k rental property is purchased by someone.

For $400,000, they sell the rental property.

The property has fully depreciated and has a debt of $200,000 at the time of sale.

It is estimated that the capital gain will be approximately $350,000 (assuming that 75% of the property is depreciable). Federal capital gains taxes could look like this if the investor does not do an exchange:

Item

Tax Liability

Depreciation Recapture ($150,000 x 25%)

$37,500

Federal Capital Gains Tax ($200,000 x 20%)

$37,500

State Capital Gain Tax (CA) (Rates Vary)

  $32,550

Total Capital Gain Taxes

  $99,050

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The Numbers Are Undeniable

To illustrate the power of 1031 exchanges, let’s look at a few scenarios.

Comparing a sale and an exchange based on purchasing power is the first comparison. The real power of tax-deferred exchanges lies not just in the tax savings, but in the increased purchasing power they generate!

When moving from an actively managed property to a passive cash-flowing investment like a DST, examine the difference in cash flow.

NNN from raw land: Most raw land sellers want a passive income stream. Using a 1031 exchange can make a huge difference in leveraging the property’s value by keeping the proceeds in real estate.

The Advantages Are Clear

  1. Equity preservation
  2. Make the most of your investment
  3. Larger properties generate more cash flow

Sale Vs. Exchange - Rental Into DST

Comparison

Sell

Exchange

Equity

$200,000

$200,000

Tax Liability:
BASED ON 29.3% STATE/FED TAX RATE. RATES VARY

$99,050

$0

Cash to Reinvest

$100,950

$200,000

New Property Price
ASSUMING 75% LOAN TO VALUE

$403,800

$800,000

Sale Vs. Exchange - Rental Into DST

Comparison

Sell

Exchange

Original Cost of Rental:
ALSO KNOWN AS THE “COST BASIS”

$200,000

$200,000

Sales Price:

$400,000

$400,000

Mortgage Balance:
UPON THE SALE

$200,000

$200,000

Depreciation Recapture
ASSUMING 75% OF THE PROPERTY IS DEPRECIABLE

$150,000

$150,000

Taxable Gain:
CAPITAL GAIN + DEPRECIATION RECAPTURE

$350,000

$350,000

Tax Liability:
BASED ON 29.3% STATE/FED TAX RATE. RATES VARY

$200,000

$0

Cash to Reinvest

$100,950

$200,000

Reinvested into DST earning 5.75%
ANNUAL ROI (BEFORE TAX)

$5,804

 

$11,280

5-Year ROI
DON’T WASTE YOUR HARD-EARNED EQUITY!

$29,020

$56,400
+$27,380 MORE

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