Should You Group Your Rental Properties? (The Aggregation Election Explained) скачать в хорошем качестве

Should You Group Your Rental Properties? (The Aggregation Election Explained)

To Group or Not to Group? That is the question. 🏠🤔 For Real Estate Professionals, making the Aggregation Election (IRC Section 469(c)(7)(A)) is often the secret to unlocking massive tax deductions. It allows you to combine all your rentals into one "activity" so you can easily meet the 500-hour material participation test. BUT... if you are a Passive Investor (W-2 employee, doctor, tech exec), making this same election could be a huge mistake. 🚫 In this video, Stephen Morris breaks down the pros and cons of grouping your real estate activities. We explain why aggregating helps professionals but "traps" losses for passive investors when they sell a property. In this video, we cover: ✅ The "Activity" Concept: How the IRS defines your rental business. ✅ For RE Pros: Why you almost always want to aggregate to hit your hours. ✅ For Passive Investors: Why aggregating traps your suspended losses (and prevents you from deducting them when you sell). ✅ The "Disposition" Rule: Why you can't unlock losses until you sell the entire group. ⏱️ Timecodes: 0:00 - Intro: The "Aggregation" Decision 1:15 - What is an "Activity" under the Tax Code? 2:30 - The Strategy for Real Estate Professionals (Hitting 500 Hours) 4:00 - The Trap for Passive Investors (W-2 Earners) 5:45 - The "Locked Loss" Problem on Sale 7:30 - How to Check Your Tax Return for This Election 💡 Not sure if your CPA checked the box? This election is binding! Contact Advise RE to review your return before you file. 👇 Connect with Advise RE: 🌐 Website: https://www.adviseretax.com 💼 Services: Tax Planning, Real Estate Consulting