Tax & 1031 Mixed-Use Property (1031) Property used partly as a residence and partly for investment — requires special apportionment.
Tax & 1031 Mortgage Interest Deduction A federal tax deduction for interest paid on home loans up to specified limits.
Tax & 1031 Opportunity Zone An economically distressed area where investors can defer or reduce capital gains taxes.
Tax & 1031 Passive Activity Loss Tax losses from real estate that generally can only offset passive income, with exceptions.
Tax & 1031 Personal Residence Exclusion The Section 121 exclusion of up to $250K/$500K gain on a primary home sale.
Tax & 1031 Qualified Intermediary (QI) A neutral party who holds 1031 exchange proceeds between sale and reinvestment.
Tax & 1031 Real Estate Professional Status (REPS) An IRS designation allowing real-estate losses to offset active income, requiring 750 hours and material participation.
Tax & 1031 Reverse 1031 Exchange A 1031 where the replacement property is acquired before the relinquished property is sold.
Specialized & Niche Real Estate Student Housing Purpose-built rental properties serving university students.
