An installment sale can spread eligible gain from rental or investment property over several years, but depreciation recapture, seller financing interest, mortgages, passive losses, related party rules, and California withholding can change the expected tax result. Learn what real estate investors should calculate before agreeing to seller financing.

Cost segregation can substantially accelerate depreciation on rental property, especially under the current federal 100 percent bonus depreciation rules. Learn how the strategy works, which assets can qualify, how passive activity rules can limit the deduction, what happens when the property is sold, and why California investors need a separate depreciation analysis.

Selling depreciated rental property can create several different types of taxable gain. Learn how Sections 1245 and 1250 work, why rental property depreciation is not simply taxed at 25 percent, and how cost segregation, installment sales, Section 1031 exchanges, related party sales, and suspended passive losses can affect the final tax result.

Moving out of California does not end California tax exposure on real estate you still own in the state. This guide explains California source gain, Form 593 withholding, former residences converted to rentals, installment sales, Section 1031 exchanges, and what nonresident sellers should review before escrow closes.