Will individual landlord taxpayers be able to claim a 199A 20% deduction of net rental income? The question begs clarity. At a meeting with the IRS, advocates said proposed Section 199A regulations should clearly state that all rental real estate is a trade or business. Politico has a good article on this issue: https://www.politico.com/newsletters/morning-tax/2018/10/17/desperately-seeking-clarity-377393
- What Properties Qualify for a 1031 Exchange?
- Understanding the Identification Rules of a 1031 Exchange
- The basics of what a 1031 “like-kind” exchange is and how it works:
- Replacing your investment: Buying into REITs does not qualify for a 1031 exchange but DSTs do.
- How Long Must My 1031 Exchange Property Remain in Investment Status?