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.

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.