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.

Real estate partnership taxation extends far beyond entering a Schedule K1. Learn how outside basis, partnership debt, passive activity rules, property contributions, distributions, Section 704(c), Section 754 elections, and sales of partnership interests affect an investor's return.

Grouping rental activities can make material participation easier to establish, but it can also delay the release of suspended passive losses when one property is sold. Learn the difference between general activity grouping and the real estate professional election to combine rental real estate interests.

Short term rental losses are not automatically nonpassive. Learn how the 7 day and 30 day rules interact with material participation, when real estate professional status is unnecessary, when Schedule C and self employment tax may apply, and how cost segregation can affect the tax result.

A loss on rental or business property can receive favorable ordinary loss treatment under Section 1231, but that does not always mean the entire loss is immediately deductible. Learn how annual netting, passive activity rules, basis and at risk limits, excess business loss rules, depreciation recapture, and the five year lookback affect the final tax result.

A recent Tax Court case shows why old tax records can remain important decades after a transaction. When a carryforward is used, taxpayers may need to prove where it originated, how it was calculated, and what remains. Learn what records should be preserved for capital losses, AMT credits, NOLs, passive losses, and other tax carryforwards.