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New Member
posted Jun 6, 2019 12:03:58 AM

Do renovated sale expenses only apply to the depreciated assets and not to land portion.

Rental property was renovated after tenant moved out to sell it at fair market value of $150000. After sale, do renovated  expenses of $18000 (new paint, new kitchen countertops, repair to HVAC and plumbing etc..) be 100% improvement expenses and NOT SPLIT to land by the Improvement to Land ratio (85% improvement and 15% land) for which the rental property was depreciated for the last 11 years. 

Then, do the land sale expenses in this case be split only for sale commission and other sale charges in the HUD sale statement and not including any portion of the above mentioned $18000 of renovated expense.

Thank you for your answer


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1 Best answer
Intuit Alumni
Jun 6, 2019 12:03:59 AM

The improvements you mentioned are added to the basis of the total property (land + house) in order to calculate your capital gain on the sale.

You do not split the costs between land and improvement, but consider the property as a whole.  [The only time you separate the land and the improvement is when you are calculating depreciation.]

Add the improvements to the basis of the house (what you originally paid for the house and land together), as well as any closing costs (from the purchase AND the sale of the property).

5 Replies
Intuit Alumni
Jun 6, 2019 12:03:59 AM

The improvements you mentioned are added to the basis of the total property (land + house) in order to calculate your capital gain on the sale.

You do not split the costs between land and improvement, but consider the property as a whole.  [The only time you separate the land and the improvement is when you are calculating depreciation.]

Add the improvements to the basis of the house (what you originally paid for the house and land together), as well as any closing costs (from the purchase AND the sale of the property).

New Member
Jun 6, 2019 12:04:01 AM

"Renovation sales expenses must be entered as non-business assets" answered for a similar question like mine by  TurboTaxColeen, the link of the answer is below:

<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/4327248-how-do-i-enter-the-sale-of-a-rental-property-so-that-i-make-sure-to-pay-the-capital-gains-tax">https://ttlc.intuit.com/questions/4327248-how-do-i-enter-the-sale-of-a-rental-property-so-that-i-make-sure-to-pay-the-capital-gains-tax</a>

By entering the renovation sales expenses as asset and sold, the capital gain reduced around $20,000 vs using it per the first answer above. So I think the link suggestion makes sense, since the renovation expenses are only for the improvement portion which was depreciated.

I hope an expert will be able to clarify which approach is valid between the (1) renovation of sale expenses entered as non-business assets or (2) the renovations sale expenses entered towards the whole sale amount (bldg. + land).

New Member
Jun 6, 2019 12:04:02 AM
Intuit Alumni
Jun 6, 2019 12:04:04 AM

It certainly would make sense to add the improvements as an asset IF you were keeping it as a rental property. My understanding of your situation is that:  it was a rental property; tenant moved out; improvements were made; you sold the property. Is that correct?   It stopped being a rental property when the tenant moved out, so there is no purpose in adding the improvements as an asset.

New Member
Jun 6, 2019 12:04:05 AM

Thank you for your correct answer.

You described it correctly above. I agree with you that adding the improvements as an asset serves no purpose. My ignorance.  My capital gain comment of reducing capital gain of $20,000 is in error due to me putting zero on the prior depreciation which caused the capital gain this high.

Between the two approaches capital gain is the same.