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Level 3
posted Apr 2, 2021 10:06:29 AM

Sale of Second home

I purchased an equity interest in a second home a number of years ago. 

The home was sold and I received less than my investment. The 1099-S I received shows my gross proceeds much greater than my investment. Where do I show my actual loss so that there is no gain on the sale?

 

Thank you

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1 Replies
Level 15
May 20, 2021 6:33:57 PM

it is probable that you received less because of a mortgage payoff. the mortgage payoff has no effect on your taxable gain just the cash you receive.

 

example sale price $400K mortgage payoff $100k cash received $300K

sales price $400k basis $250k capital gain $150K

 

 

however, there is a question as to your basis.

say 100% of the house was $250K

mortgage at the time of purchase $200K

net $50K

you buy 20% for $10K

your basis is the $10K + your share of the debt or 20% of $200k or $40K so your total basis is $50K

this is just an example you need to determine what your bought, what your tax basis is, and should the reduced proceeds you received the correct amount. during your ownership, did you pay your share of expenses and mortgage? 

 

if you don't report the amount from the 1099S, expect a notice from the IRS. 

the 1099-S does not report sales expenses - you need those to properly report the transaction.