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Level 1
posted Apr 17, 2020 6:48:17 PM

Partial Like Kind exchange in TT

I am trying to enter a Partial Like Kind exchange in TT, but as soon as I fill in the Like Kind section, the taxes due INCREASE over what I would have to pay if I did no exchange at all! Is it possible to handle that type of exchange in TT?

 

For example,

I’m selling a property and purchasing a like kind property that is less expensive, and taking boot.

 

Relinquinshed Property

 

Sale of property

495,000

Basis of sold property

228,409

Depreciation to recapture

100,910

Mortgage paid off

77,411

 

 

 

 

Gained Property

 

Cost of property

295,000

Boot from sale

140,000

New Loan

155,000

 

Entering these figures produces a HIGHER tax than no exchange at all!

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1 Best answer
Level 15
Apr 17, 2020 7:25:26 PM

It is unclear whether or not you assumed a loan on the replacement property but, regardless, since the difference between the value of the relinquished property and the replacement property is $200,000, that figure represents the maximum gain deferral for your transaction.

1 Replies
Level 15
Apr 17, 2020 7:25:26 PM

It is unclear whether or not you assumed a loan on the replacement property but, regardless, since the difference between the value of the relinquished property and the replacement property is $200,000, that figure represents the maximum gain deferral for your transaction.