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Level 2
posted Jun 6, 2019 12:13:05 PM

My wife and I own rental property that we put into a LLC. What basis do we use in the LLc, and do we need to pay an gain on the FMV vs. tax basis of the property?

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1 Best answer
Level 13
Jun 6, 2019 12:13:07 PM

The basis of the property contributed is the adjusted basis for you and your wife.  Holding period includes your holding period and you need to continue with the same depreciation method and life.

No gain on contribution under Section 721.

1 Replies
Level 13
Jun 6, 2019 12:13:07 PM

The basis of the property contributed is the adjusted basis for you and your wife.  Holding period includes your holding period and you need to continue with the same depreciation method and life.

No gain on contribution under Section 721.