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To avoid headaches and tap into a wider pool of prospective tenants, many landlords consider the lease-purchase of their home. This option attracts many potential buyers who could handle the monthly mortgage payments but can’t afford the required down payment. Here’s how it works: You lease your house to the tenant for a specific monthly rent. In addition, the tenant pays you for the right to purchase the home within the option period, usually six months to two years later. This payment is called the option consideration. The option consideration payment is usually made up of two parts. The first part is an. | The 3.8 Tax Real Estate Scenarios Examples Effective January 1 2013 ijusted Groi ỈCOĨÃC 55 Income - Alft iữ-t E NATIONAL ASSOCIATION of . REALTORS REALTOR Beginning January 1 2013 a new 3.8 percent tax on some investment income will take effect. Since this new tax will affect some real estate transactions it is important for REALTORS to clearly understand the tax and how it could impact your clients. It s a complicated tax so you won t be able to predict how it will affect every buyer or seller. To get you up to speed about this new tax legislation the NATIONAL ASSOCIATION OF REALTORS has developed this informational brochure. On the following pages you ll read examples of different scenarios in which this new tax passed by Congress in 2010 with the intent of generating an estimated 210 billion to help fund President Barack Obama s health care and Medicare overhaul plans could be relevant to your clients. Understand that this tax WILL NOT be imposed on all real estate transactions a common misconception. Rather when the legislation becomes effective in 2013 it may impose a 3.8 tax on some but not all income from interest dividends rents less expenses and capital gains less capital losses . The tax will fall only on individuals with an adjusted gross income AGI above 200 000 and couples filing a joint return with more than 250 000 AGI. Applies to Individuals with adjusted gross income AGI above 200 000 Couples filing a joint return with more than 250 000 AGI Types of Income Interest dividends rents less expenses capital gains less capital losses Formula The new tax applies to the LESSER of Investment income amount Excess of AGI over the 200 000 or 250 000 .
