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Maximize Your Tax Savings with Real Estate Investing: Top 6 Breaks and Deductions

Diversifying your investments is a savvy financial move, and owning rental properties can provide a valuable, recurring cash flow from mostly passive income. But did you know it can also enhance your financial outlook during tax season?

Read on to discover the top tax benefits of real estate investing and learn how to maximize savings on your annual return.

1. Utilize Real Estate Tax Write-Offs

One of the greatest financial advantages of real estate investing is the tax deductions available. You can deduct expenses directly related to the operation, management, and maintenance of your property, such as:

  • Property taxes

  • Property insurance

  • Mortgage interest

  • Property management fees

  • Maintenance and repair costs

Additionally, you can deduct expenses for running your real estate business, including:

  • Advertising

  • Office space

  • Business equipment (e.g., computers, stationery, business cards)

  • Legal and accounting fees

  • Travel expenses

These deductions reduce your taxable income, saving you money on taxes. For example, if your rental income is $25,000 and your related expenses are $8,000, your taxable income from the real estate business is $17,000.

Pro tip: Keep detailed and accurate records and receipts to verify your expenses in case of an IRS audit.

2. Depreciate Costs Over Time

Depreciation accounts for the gradual loss of an asset’s value due to wear and tear. As a real estate investor with income-producing rental property, you can deduct depreciation expenses, lowering your taxable income and potentially reducing your tax liability.

The IRS allows depreciation deductions over the property's expected life (27.5 years for residential and 39 years for commercial properties). For instance, if you buy a rental home valued at $300,000 (excluding land), you can deduct approximately $10,909 annually in depreciation.

Pro tip: Consult your accountant about depreciating major improvements, like a new roof.

3. Take Advantage of the Pass-Through Deduction

The pass-through deduction allows you to deduct up to 20% of your qualified business income (QBI) on your personal taxes. For rental properties owned as a sole proprietor, partnership, LLC, or S Corp, rental income is considered QBI.

For example, if your LLC earns $30,000 in rental income annually, you can write off up to $6,000 on your personal return. However, this provision from the 2017 Tax Cut and Jobs Act is set to expire in 2025, so consult your accountant for the latest information.

4. Benefit from Capital Gains Tax Rates

When selling property for a profit, capital gains tax applies. Understanding the difference between short-term and long-term capital gains is crucial.

Short-Term Capital Gains: Profits from selling an asset within a year are considered ordinary income, potentially increasing your tax liability.

Long-Term Capital Gains: Profits from assets held for over a year are taxed at lower rates. For example, if you and your spouse earn $75,000 annually and file jointly, long-term capital gains might be tax-free, depending on your income level.

5. Defer Taxes with Incentive Programs

Certain tax codes, such as the 1031 exchange and opportunity zones, incentivize investors.

1031 Exchange: Allows you to defer capital gains tax when reinvesting profits into new properties of equal or greater value. This program can be complex, so consulting a financial professional is advisable.

Opportunity Zones: Created by the 2017 Tax Cuts and Jobs Act, these are disadvantaged areas where investing can yield tax breaks. Benefits include deferring capital gains until 2026 and potentially eliminating them after 10 years.

6. Avoid the FICA Tax

Rental income isn’t classified as earned income, allowing you to avoid the FICA (payroll) tax. For example, a freelance writer earning $50,000 would owe $7,650 in payroll taxes, but a rental property owner would keep that amount.

Make Your Tax Breaks Count

Real estate investing offers numerous advantages, including significant tax benefits. If you're considering an investment property, get preapproved first to ensure you have the financial information to make a sound purchase.

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