1031 Exchange
1031 Exchange (Tax Deferred Exchange)
1031 Exchange은 연방국세청(Internal Revenue Code) 코드를 인용한 용어로써, 부동산을 매각하고 수익에 대해 즉시 양도 소득세(Captital gain tsx)를 내지 않고 새 부동산에 수익금을 재투자할 수 있는 방법입니다. 부동산 투자자들이 아셔야 할 강력하 부동산 투자 방법 중 하나입니다.
캘리포니아에서 1031 Exchange은 연방 세법에 명시된 것과 동일한 규칙 및 규정을 따릅니다. 팔려고 하는 부동산과 구입하는 부동산은 본질적으로 유사해야 하며, 투자 목적이나 임대 부동산, 생산 공장 등 투자나 상업용 부동산이여야 합니다. 본인이 거주하는 부동산은 주거용 부동산은 해당이 안됩니다.
구입하는 부동산은 현재 팔려고 하는 부동산 가격과 같거나 높아야 하며, 1031 Exchange 타임라인은 매각 후 45일 이내에 새로 구입할 부동산을 정하고, 180일 이내에 구입 부동산의 에스크로를 완료해야 합니다.
It is important to consult with a tax professional or a qualified intermediary to ensure compliance with all rules and regulations surrounding 1031 exchanges in California.
A 1031 Exchange, also known as a like-kind exchange, is a tax-deferred transaction under Section 1031 of the Internal Revenue Code. It allows a taxpayer to sell a property and reinvest the proceeds in a new property without paying immediate taxes on the gains from the sale.
In California, a 1031 Exchange follows the same rules and regulations as outlined in the federal tax code. The property being sold and the property being purchased must be similar in nature and held for investment or productive use in a trade or business. The taxpayer must identify potential replacement properties within 45 days and complete the purchase within 180 days from the sale of the original property.
California does not have a separate state tax code for 1031 exchanges, so the gains deferred under a 1031 exchange are treated the same as the federal tax code. However, California does require taxpayers to file a state tax return and report any gain or loss realized from a 1031 exchange. It is important to consult with a tax professional or a qualified intermediary to ensure compliance with all rules and regulations surrounding 1031 exchanges in California.
Like-Kind Property
Properties are of like-kind if they’re of the same nature or character, even if they differ in grade or quality.
Real properties generally are of like-kind, regardless of whether they’re improved or unimproved. For example, an apartment building would generally be like-kind to another apartment building. However, real property in the United States is not like-kind to real property outside the United States.