Income Tax Question - Posted by Tim

Posted by chill on February 15, 2005 at 18:01:25:

If part of the installment sale is an Option Payment that was made in a previous year, how is that reported (for tax purposes)? We are using a 6252 form, but if we include the Option as part of the total contract price, we end up paying taxes on only a percentage of the option price as well as the rest of the balance. Could that be correct? I always thought you had to report the whole Option payment in the year it is exercised.
Thanks for your expertise.

Income Tax Question - Posted by Tim

Posted by Tim on February 11, 2005 at 13:48:45:

I guess I actually have 2 questions;

  1. I owned some rental property for about 5 years. Last year I sold them to one buyer on contract. My accountant tells me that I now have to pay tax on the entire sale. Is there a way to pay the tax over the period of the contract? A couple of facts; I am in Illinois and I do not, as of yet have any type of corporation.

  2. I guess that my second question is nearly the same as the first. I am now thrying to start doing “Lonnie Deals” and need to know the same thing. Is there a way to avoid paying tax at the time of initial sale when selling on contract? For example; if I were to buy a MH for $5000 and resell it for $10,000 with $1,000 down and a note for $9,000 can I stretch the tax cost out through the life of the note?

Thanks to all who can help.

Tim

Re: Income Tax Question - Posted by John K. Haslach, CPA, MST

Posted by John K. Haslach, CPA, MST on February 12, 2005 at 13:14:01:

You could report it as an installment sale if at least one payment is received after the tax year of sale.

For rules, check out the IRS Publication at http://www.irs.gov/pub/irs-pdf/p537.pdf

John K. Haslach, CPA, MST