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New Member
posted Jun 5, 2019 11:38:08 AM

I have sold a foreign investment property at a considerable loss. Can I deduct the loss on my personal tax return and is there a maximum allowable amount?

Foreign investment property loss tax deductible 

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1 Best answer
Level 15
Jun 5, 2019 11:39:14 AM

I assume this a bona-fide sale at close to fair market value, and not an artificially created loss.

This post discusses a gain, but the process is the same:

https://ttlc.intuit.com/questions/3375856-treatment-mortgage-and-capital-gains-on-sale-foreign-prope...

Also see:

https://www.thebalance.com/can-a-capital-loss-carryover-to-the-next-year-2388983

14 Replies
Level 15
Jun 5, 2019 11:38:10 AM

What type of investment property? Did you rent it out?

New Member
Jun 5, 2019 11:38:11 AM

Yes it was rented out for the past 8 years.

Level 15
Jun 5, 2019 11:38:13 AM

Then you must also recapture depreciation.

New Member
Jun 5, 2019 11:38:14 AM

Are there maximum amounts you can deduct for loss and depreciation?

Level 9
Jun 5, 2019 11:38:15 AM

No, there isn't a maximum amount.  If it was a rental entire time, you can deduct the entire loss.

However, was it originally your personal property?  If it was originally your personal property, was the Fair Market Value when you converted it to a rental MORE or LESS than the Cost Basis at that time?


However, some people misunderstand what "loss" means for a rental property.  "Loss" is after depreciation is taken into account.  It is best explained by an example:

Let's say you purchased the property for $100,000 and made no improvements to it.  Let's say you were able to claim $20,000 in depreciation, and then sold it for $85,000.

In that example, you have a GAIN of $5000, because the selling price ($85,000) is higher than your Adjusted Basis of $80,000 ($100,000 purchase price minus $20,000 depreciation).

Again, if it was originally a personal property and you converted it to a rental when the Fair Market Value was LESS than the Basis at that time, things get more complicated, so please post back if that is the case.

Level 15
Jun 5, 2019 11:38:17 AM

You have been depreciating it all along, right? Foreign rental property is subject to a 40-year depreciation, and land cannot be depreciated.
And any mortgage payoff does not factor into the gain calculation.

New Member
Jun 5, 2019 11:38:39 AM

Had no idea how complicated this was!!  Property was purchased in 2007 and was primary residence for two years, after which it became a rental property (which also ran at a loss each year!).  As far as I am aware we have not been depreciating it.

Level 15
Jun 5, 2019 11:38:41 AM

Then I suggest you see a local tax professional to help you with this. And "running at a loss" means something different for taxes than it does for cash flow.

Level 9
Jun 5, 2019 11:38:42 AM

If you were not depreciating it, I recommend going to a tax professional to fix it (with Form 3115).

If the Fair Market Value when you started to rent it was LESS that your Cost, the deductible "loss" is based on the Fair Market Value, not the Cost.  TurboTax does NOT guide you correctly for that scenario, so you consider a tax professional, or post back when you are filing the tax return for help for how to report it on your tax return.

New Member
Jun 5, 2019 11:38:43 AM

Thank you all for your advice

Level 15
Jun 5, 2019 11:39:14 AM

I assume this a bona-fide sale at close to fair market value, and not an artificially created loss.

This post discusses a gain, but the process is the same:

https://ttlc.intuit.com/questions/3375856-treatment-mortgage-and-capital-gains-on-sale-foreign-prope...

Also see:

https://www.thebalance.com/can-a-capital-loss-carryover-to-the-next-year-2388983

Level 15
Jun 5, 2019 11:39:20 AM
New Member
Jun 5, 2019 11:39:21 AM

Absolutely. We bought at peak of the market and its never gone back to that price.  Have tried to sell several times over the years with no success

Level 15
Jun 5, 2019 11:39:23 AM

Was the sale ni  2017?  If so, you may wish to consider generating some income this year to offset the loss. For example convert a Traditional IRA to a Roth.