Real Estate Investing & Rental Tax Guides

Plain-English explanations of the rules that matter when you buy, own and sell rental property, each with a worked example and a free calculator to run your own numbers.

• How to Calculate Depreciation on a Rental Property

  Step-by-step rental property depreciation: depreciable basis, land value, the 27.5-year rule and mid-month convention, with a worked example.

• Depreciation Recapture on a Rental Property: How Much Tax You’ll Owe When You Sell

  How depreciation recapture works when you sell a rental: adjusted basis, the 25% maximum rate, capital gains and NIIT, with a worked example.

• The $25,000 Rental Loss Allowance: Can Rental Losses Offset Your W-2 Income?

  Can rental losses offset your salary? How the $25,000 passive loss allowance works, the $100k–$150k phase-out and suspended losses, with examples.

• 1031 Exchange Boot Explained (With Examples)

  What boot is in a 1031 exchange, how cash boot and mortgage boot are taxed, and how to avoid it, with worked examples and the 45/180-day rules.

• Cash-on-Cash Return vs. Cap Rate: Which Matters for Your Rental?

  Cash-on-cash return vs. cap rate explained: formulas, a worked rental example, how leverage changes the picture, and what a good return looks like.