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New Member
posted Jan 30, 2021 7:38:31 AM

Sale of Rental Property

Hello. 

 

I sold my rental property this year for $160,000 dollars. After the expenses I had a total proceeds of $142,409.16. I paid $125,000 for it. It looks like it is using the entire $142409.16 as taxable income but shouldn't the difference of $142,409.16 and $125,000 be the taxable income? 

 

Karen

0 19 5103
1 Best answer
Level 15
Jan 30, 2021 8:32:07 AM

If you have been using TurboTax in prior years, you should enter the transaction in the Rental Properties and Royalties section.

 

Your adjusted basis would typically be your cost plus improvements less depreciation deductions allowed or allowable.

19 Replies
Level 15
Jan 30, 2021 7:48:15 AM

When did you purchase this rental property? 

 

Recall that depreciation deductions taken in prior years reduce your basis.

New Member
Jan 30, 2021 7:51:13 AM

Purchased in 2017

New Member
Jan 30, 2021 7:51:42 AM

In 2017

Level 15
Jan 30, 2021 7:53:09 AM

How did you enter the transaction? Hopefully, in the Rentals section of the program.

 

Regardless, make sure you entered your basis correctly.

New Member
Jan 30, 2021 7:59:27 AM

I entered it under sale of a business property. So it should be under the "Rental Properties and Royalties" sections? 

 

Also, how do I calculate my basis? I guess I am not sure what you mean by that.

 

And, thank you for your help.

Level 15
Jan 30, 2021 8:32:07 AM

If you have been using TurboTax in prior years, you should enter the transaction in the Rental Properties and Royalties section.

 

Your adjusted basis would typically be your cost plus improvements less depreciation deductions allowed or allowable.

New Member
May 10, 2021 8:17:47 AM

I inherited rental property in 2006. I sold it in 2020, how do I calculate my basis?  I've been using turbo tax since 2016.  

Level 15
May 10, 2021 8:25:51 AM

@LDJB 

 

Your basis would typically be the fair market value on the date of death of the decedent but you might want to provide more details.

Level 15
May 10, 2021 11:29:56 AM

Reporting the Sale of Rental Property

If you qualify for the "lived in 2 of last 5 years" capital gains exclusion, then when prompted you WILL indicate that this sale DOES INCLUDE the sale of your main home. For AD MIL personnel who don't qualify because of PCS orders, select this option anyway, because you "MIGHT" qualify for at last a partial exclusion.

Start working through Rental & Royalty Income (SCH E) "AS IF" you did not sell the property. One of the screens near the start will have a selection on it for "I sold or otherwise disposed of this property in  2020". Select it. After you select the "I sold or otherwise disposed of this property in 2020" you continue working it through "as if" you still own it. When you come to the summary screen you will enter all of your rental income and expenses, even if it's zero. Then you MUST work through the "Sale of Property/Depreciation" section. You must work through each individual asset one at a time to report its disposition (in your case, all your rental assets were sold).

Understand that if more than the property itself is listed in your assets list, then you need to allocate your sales price across all of your assets.  You will only allocate the structure sales price; you will NOT allocate the land sales price, since the land is not a depreciable asset.  Then if you sold this rental at a gain, you must show a gain on all assets, even if that gain is $1 on some assets. Likewise, if you sold at a loss then you must show a loss on all assets, even if that loss is $1 on some assets.

Basically, when working through an asset you select the option for "I stopped using this asset in 2020" and go from there. Note that you MUST do this for EACH AND EVERY asset listed.

When you finish working through everything listed in the assets section, if you ever at any time you owned this rental you claimed vehicle expenses, then you must also work through the vehicle section and show the disposition of the vehicle. Most likely, your vehicle disposition will be "removed for personal use", as I seriously doubt you sold your vehicle as a part of this rental sale.

Level 2
May 14, 2021 1:34:36 PM

I have been searching through all previous answers but cannot seem to find what I need, so sorry if this has been covered before.  We purchased our rental in 2008, renters moved out in October 2019 but could not find a buyer until August 2020, depreciation was about 70,000. I managed to handle that however, we purchased for 332,000 and  sold for 250,000 so we ended up with a loss.  My question is where can I actually enter these figures, turbo tax does not seem to automatically compute or lead to the correct form.  Thank you.  I already had to start over as I made the mistake of saying I had not rented for all of 2020 so TT deleted everything!

Level 15
May 14, 2021 3:47:00 PM

What part of my previous response in this thread is it, that's not clear?

Returning Member
Mar 20, 2022 1:06:27 PM

where do I report the sale of a condo that I paid 71000 and put in 11000 of renovations and received 74000

 

Returning Member
Mar 20, 2022 1:15:11 PM

where do I report sale of rental property at a loss?

Level 15
Mar 20, 2022 4:34:36 PM

where do I report sale of rental property at a loss?

Same place you report it at a gain, provided the cost basis of the property is what you paid for it when you originally acquired it.

Reporting the Sale of Rental Property

If you qualify for the "lived in 2 of last 5 years" capital gains exclusion, then when prompted you WILL indicate that this sale DOES INCLUDE the sale of your main home. For AD MIL personnel who don't qualify because of PCS orders, select this option anyway, because you "MIGHT" qualify for at last a partial exclusion.

Start working through Rental & Royalty Income (SCH E) "AS IF" you did not sell the property. One of the screens near the start will have a selection on it for "I sold or otherwise disposed of this property in  2021". Select it. After you select the "I sold or otherwise disposed of this property in 2021" you continue working it through "as if" you still own it. When you come to the summary screen you will enter all of your rental income and expenses, even if it's zero. Then you MUST work through the "Sale of Property/Depreciation" section. You must work through each individual asset one at a time to report its disposition (in your case, all your rental assets were sold).

Understand that if more than the property itself is listed in your assets list, then you need to allocate your sales price across all of your assets.  You will only allocate the structure sales price; you will NOT allocate the land sales price, since the land is not a depreciable asset.  Then if you sold this rental at a gain, you must show a gain on all assets, even if that gain is $1 on some assets. Likewise, if you sold at a loss then you must show a loss on all assets, even if that loss is $1 on some assets.

Basically, when working through an asset you select the option for "I stopped using this asset in 2021" and go from there. Note that you MUST do this for EACH AND EVERY asset listed.

When you finish working through everything listed in the assets section, if you ever at any time you owned this rental you claimed vehicle expenses, then you must also work through the vehicle section and show the disposition of the vehicle. Most likely, your vehicle disposition will be "removed for personal use", as I seriously doubt you sold your vehicle as a part of this rental sale.

Returning Member
Mar 31, 2022 7:54:56 AM

The property I sold was originally my residence, but could not sell at the time I had to move so it became a rental property.  It was purchased in 1980 and sold last year.  I did not take any depreciations, it was completely paid for. Been a rental for past 10 years, sold middle of last year. Turbo tax allowed me to record the partial year income.  When I go to remove the property, it asks if I want to delete Sch. E and other forms for the property.

Of course, I did not delete anything.  Now wondering how to record the sale.  It will no longer be in my rental portfolio.  Thanks in advance for your advice.

Employee Tax Expert
Mar 31, 2022 8:23:24 AM

You will report the sale through your rental activity.  First it's important for you to understand the the IRS tax law is that depreciation is allowed or allowable, this simply put means use it or lose it. You will be required to reduce your cost basis for any amount of depreciation that would have been allowed whether or not you did take it as a deduction on your returns.

 

It will be simple to add the assets, however you will need to arrive at your original cost of the home and the land and enter it as an asset in the rental section of your tax return. If there were other assets that were sold such as any capital improvements made in any year after the rental activity began, you will need to enter that as a separate asset with the date they were completed as the date placed in service.

 

Steps to complete your sale and take advantage of your depreciation deduction that was never previously used.

  1. Ener the assets in your rental activity.  It will calculate the depreciation for the current year and show you all prior year depreciation.
  2. Land must be separated out because it is not a depreciable asset and is handled differently than the building when sold.
    1. You can use the tax assessments from your local county to figure out land vs building percentage.  Use that rate times the cost to arrive at the separate cost for both building and land.  Likewise you can use this times the selling price and expenses of sale.
  3. Follow the steps below to record the sale for each asset (an example to prorate the selling price for each asset is provided below).
  4. Once the sale is completed in your tax return you can complete Form 3115 which allows you to change your method of depreciation.  This will allow you to expense the full amount of depreciation not previously used for the 10 years prior to the sale.
    1. The advantage is that you will include the full correct gain on the sale, but the expense on Schedule E will reduce the income.
  5. If you are not using the TurboTax CD/Download version you will want to switch to that for the depreciation and Form 3115.

Lastly, you might consider using a tax specialist for 2021 to help you if you have difficulty with any of the steps after reading the entire answer. You can ask questions as you go along as well.

 

Use the original cost of each asset listed on depreciation, add those together then divide each one by the combined total to find the percentage of the cost for each asset.  Use that percentage times the sales price and sales expenses to find the selling price/sales expenses for each asset.

 

Example:  Original Cost (of each asset on your depreciation schedule)

$10,000 Land                = 13.33% 

$50,000 House              = 66.67%

$15,000 Improvements  = 20%

$75,000 Total                 = 100%

 

Multiply each percentage times the sales price/sales expenses to arrive at each individual sales price/sales expense.

 

I hope this example provides clarification to enter your sale.

 

You need to dispose of the property by telling TurboTax how and when it was disposed of.  Follow the instructions below.

  1. Click on Income & Expenses
  2. Under Your income and expenses, scroll down to
  3. Rental properties and royalties, click Edit/Add
  4. Do you want to review your rental?, click Yes
  5. Under Rent and Royalty Summary, click Edit
  6. Click Update to the right of Assets/Depreciation.
  7. Do you want to go directly to your asset summary?, click Yes and Continue
  8. Click Edit to the right of each asset to be disposed
  9. Go through several screens until you get to Tell Us More About This Rental Asset
  10. Click on This item was sold…….   And continue to answer the questions

You might also review information here.

 

Form 3115 Instruction: By including this with the current year tax return, you can complete everything on the 2021 tax return.

  1. Adopt a change in accounting method: This option allows you to go back as far as you need. Make the adjustment on your current year tax return to expense the missing depreciation.
    • Why am I adopting a change in accounting method? Not claiming depreciation in two or more years indicates that you've chosen an accounting method without depreciation. In this case, you must now elect to change your accounting method to include depreciation.
  2. You must use the TurboTax CD/Download version to complete this form. TurboTax does not help you with this form. And your return must be mailed because this form is not supported through e-file. 
    1. How do I switch from TurboTax Online to TurboTax CD/Download?

This must be completed and filed with the return on time.

 

@naveen2000

New Member
Mar 14, 2023 3:34:15 PM

I cant figure out where to enter the sale of rental property.  As in sale price of property, improvements to property and and cost of property?

Employee Tax Expert
Mar 14, 2023 3:55:04 PM

Go to the rental property section.  One of the questions is "Did you sell or dispose of the property this year?"  When you answer yes the system will walk you through everything.

 

@dwe9434 

Level 15
Mar 14, 2023 5:13:57 PM

When you answer yes the system will walk you through everything.

Actually, not quite. After selecting the option that you sold the property, if you don't read the small print, then you won't know that you need to work through each individual asset in the assets/depreciation section in order to actually report the sale.