Eviter la plus value immobiliere en reinvestissant aux usa
Changer de localisation sans impot sur la plus value
Le système « 1031 » exchange
Le système « 1031 » exchange permet de reporter l’imposition des plus values immobilières , en cas de réinvestissement dans un autre bien immobilier aux USA.
Beaucoup d’investisseurs US en profitent. Valables dans tous les Etats US.
C’’est utile pour changer de type ou de localisation d’investissement, , en fonction des opportunités du marché.
1031 Exchange Rules – How To Do a 1031 Exchange
A 1031 Exchange, is a powerful tax-deferment strategy used by some of the most financially successful investors. Prices in many U.S. cities have surpassed the “bubble levels” of a decade year ago. Because of this, many real estate investors think that 2016 is the optimal time to exchange properties in expensive markets for cash-flow properties across the country by following the 1031 exchange rules.
The primary 1031 exchange rules and requirements include: 1) same taxpayer: the taxpayer who sells is the taxpayer who buys, 2) property identification within 45 calendar days post closing of the first property, 3) purchase of the replacement property within 180 calendar days, 4) trading up: the price of the replacement property is equal to or greater than the old or relinquished property, 5) hold time supports the intent to hold for investment, and 6) related party transaction regulations.
1031 Exchange Rules 1: Same Taxpayer
1031 Exchange Rules: The tax return and name appearing on the title of the property that sells must be the tax return and titleholder that buys. A single member limited liability company (smllc) is considered a pass through to the member, consequently, the smllc may sell and the member may purchase in their individual name.
1031 Exchange Rules 2: Property Identification
1031 Exchange Rules: Post closing of the first property, the Exchangor has 45 calendar days to identify to either the accommodator or the closing entity the addresses of the potential replacement properties. In a reverse exchange where either the replacement or relinquished property is parked, the Exchangor has 45 days to submit a final list of properties for sale or purchase.
• Three property rule - can identify any three properties regardless of value.
• Two hundred percent rule - can identify four or more properties as long as the value does not exceed 200 percent percent of the property sold.
• 95-percent exception rule - if the value exceeds 200 percent, then 95 percent of what is identified must be purchased.
1031 Exchange Rules 3: Replacement
1031 Exchange Rules: Within 180 calendar days following the closing of the first property or extension of the Exchangor's tax return, the property must be purchased.
1031 Exchange Rules 4: Trading Up
1031 Exchange Rules: The net market value and equity of the property sold must be equal to or greater in the replacement property to defer 100 percent of the tax. Otherwise, the Exchangor needs to pay tax on the difference. Debt and equity in the replacement property must be equal to or greater than the debt and equity in the relinquished property. Additional equity in the replacement property offsets debt. Additional debt does not offset equity.
1031 Exchange Rules 5: Hold Time
1031 Exchange Rules: Though there is no hold time in the 1031 code, the Internal Revenue Service looks to determine whether the property was acquired immediately before the exchange. Was it purchased to fix and flip or held for productive use or investment? Time is one of many factors that supports the intent to hold for investment. The shorter the time, the more substantial the facts should be to support the intent. Additional supportive facts are whether the property is itemized on Schedule E or Schedule A. Investment properties are listed on Schedule E. Was the property rented? Does the level of personal use exceed 14 overnights per year? If so, the character may resemble a second home.
1031 Exchange Rules 6: Related Party
1031 Exchange Rules:The term 'related person' or 'related party' means any person or party, including entities, that has a relationship to the taxpayer described in Section 267(b) or Section 707(b)(1) of the Internal Revenue Code ('IRC').
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