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Returning Member
posted Mar 30, 2020 1:49:45 PM

Using Home & Business. Form 1033 (a)(2)(A) Election to Defer Gain on Involuntary Conversion seems to calc Realized Gain incorrectly. Cost of Replacement Property ignored,

Rental house fire:
Insurance payment 60K
Adjusted based on destroyed property 40K.
Replacement property purchased 50K

I enter values using Casualty Theft Summary under Deductions and Credits, and then the Deferred Gain Election screens.
------------------------------------------------------------  TurboTax says realized gain is 60K.   Shouldn't realized gain be 10K, with deferred gain of 10K to be reflected in lower basis for the replacement property?

0 5 1201
5 Replies
Returning Member
Mar 30, 2020 9:29:45 PM

After submitting this to the community, I studied the situation further and decided that a formal support call was appropriate.  The issue wasn't cleared up with the first call, so I'll post the result after my followup discussion tomorrow.   

 

Returning Member
Apr 20, 2020 3:52:10 PM

After 3 sessions with the support team, TurboTax says this calculation is too complicated for them and I should go to a CPA.  It's really not that complicated... make the formula on 1033 match the written text on 1033.  ...recognize gain only to the extent that the amount realized upon such a conversion exceeds the COST of the REPLACEMENT Property"

 

thoroughly disgusted... after 20 years on Turbotax

Level 1
Oct 11, 2020 3:30:25 PM

And if the gain is calculated incorrectly, then the basis for the next property is wrong before beginning depreciation.

 

I'm trying to use the same form for a condemnation of rental in 2016, and replacement purchased in 2019, and the form will not accept 2016 as the year of conversion. I can force it by putting in a 2019 date, but that's not accurate.  the form also says my gain is higher than I calculate.  Just a little worried to use TT filing this time.  Did you wind up using it, or did you go to a CPA?

Not applicable
Oct 11, 2020 4:36:20 PM

the problem is TT.  it's probably not considering the 3 year period available for replacement of rental real estate [IRC 1033(g)(4)]  only the standard replacement period under IRC  1033(a)(2)(B)

Returning Member
Oct 11, 2020 5:58:08 PM

In my case, the amount of gain deferral I was eligible for was only about $800.   I just dropped it-- didn't defer and so didn't use the form.  I figured deferring taxation on $800 wasn't worth the hassle of starting new somewhere else at that point.

Of course, my "replacement property" is no longer a replacement property for tax purposes, and its basis is established independently.

I'm glad I didn't have more at stake.

Good luck.