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New Member
posted Jan 22, 2022 10:49:28 AM

Calculating capital gains on rental property sale

When entering my original purchase price, the instructions say to include the cost of any loans. When I enter the sales price, do I deduct the payoff amount of the loan from the sales price? Do I deduct improvements there as well (plantation shutters, irrigation system, appliances, etc.)?

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4 Replies
Level 15
Jan 22, 2022 10:55:44 AM

it sounds like you may have either not taken depreciation or taken an incorrect amount. Run to a tax pro to look over your situation because taking depreciation is required. if the incorrect amount was taken form 3115 will need to be filed. , 

Level 15
Jan 22, 2022 11:18:17 AM

It "sounds" like you're reporting this sale in the "Sale of Business Property" section, when you should probably be reporting it in the SCH E section of the program.  Now there are reasons you would not report the sale of a rental property in the SCH E section, with the primary reason being that the cost basis was "LOWER" than your original purchase price when you placed the property in service.

So can you provide more details on where you're reporting this sale? Also, if not reporting it in the SCH E section of the program, why not?

 

New Member
Jan 23, 2022 8:02:31 AM

I am reporting it on Schedule E. TT asks me three questions about the home - Cost, sales price, and expense of sale. For Cost, it specifies to include any loan taken for purchase for the purchase. for Sale Price, it specifies "cash received", and only mentions loans the buyer took on. For "Sales Expense", it does not mention loan payoff. So in my case (not real numbers, but equivalent):

Cost = $320,000 - of which $150,000 was a loan, $170,000 cash

Sale Price + Sold for $460,000, of which 138,000 went to loan payoff, so "cash received" is $322,000

Sales Expense = $12,000 closing costs, commissions, etc.

 

So my question, is where does the loan payoff go? Do I subtract it from the Sales Price to show cash received, or add it to the Sales Expense?

Level 15
Jan 23, 2022 9:11:51 AM

where does the loan payoff go?

Nowhere. The principle loan balance is not deductible. Only the interest for the loan reported to you on the 1098-Mortgage Interest Statement is deductible.