For real estate investors, the final months of the year are one of the most important planning windows available. Decisions made before December 31, about depreciation, repairs, passive losses, entity structure, and potential sales or exchanges, can significantly affect tax outcomes. Once the year closes, many of those options are gone. Here is what to review before time runs out.
Angad Singh, JD, LLM
Energy Tax Incentives for Real Estate Owners and Builders After the 2025 Act
Energy-related tax incentives have been a popular planning tool for real estate owners, developers, and builders, helping offset the cost of high-efficiency HVAC, building envelope upgrades, solar projects, and energy-efficient new construction. The challenge today is...
Real Estate Depreciation Planning After the 2025 Act: What Owners Should Know
Key Takeaways The 2025 Act restored 100% bonus depreciation for qualifying property acquired and placed in service after January 19, 2025. QIP remains one of the most important real estate depreciation opportunities, especially for commercial interior improvements....
Retroactive Cost Segregation: A Missed Opportunity for Real Estate Owners
Cost segregation is not only for newly acquired, constructed, or renovated properties. Real estate owners who have been depreciating an entire building over long recovery periods may still be able to perform a retroactive “look-back” cost segregation study to identify...
Filed Your Taxes? Now What? 5 Smart Moves to Make
Once your tax return is filed, it is natural to feel a sense of relief and move on. From a planning perspective, this is one of the most important windows of the year. Your numbers are fresh, your outcomes are clear, and you have time to make meaningful changes that...
Should You Hold Real Estate in an LLC or Your Personal Name?
One of the most important decisions real estate investors face is how to hold title to their properties. While owning property in your personal name may seem simple, many investors choose to use a Limited Liability Company (LLC) for added protection and flexibility....
Real Estate Professional Status: Major Tax Benefits for Active Investors
What Benefits Come with Real Estate Professional Status? Real Estate Professional Status can provide substantial tax advantages for active rental property owners. Those who meet the IRS requirements may deduct rental losses against ordinary income and potentially...
January Tax Planning: Navigating TCJA Expirations and 2025 Strategies
January Tax Planning: Navigating the 2025 Landscape January often brings a sense of renewal, and from a tax perspective, it is an ideal time to pause and review the landscape as it currently stands. This includes understanding the rules already in effect, the changes...
SALT Deduction Changes & PTET Planning for 2025 and Beyond
The 2025 tax reset brings significant changes to the state and local tax (SALT) deduction and renewed importance to pass-through entity tax (PTET) planning for business owners. While the SALT cap increases to $40,000 for 2025, limitations and income-based phaseouts...
Maximize Real Estate Tax Savings with a Tangible Property Regulations (TPR) Study
A Tangible Property Regulations (TPR) Study is one of the most effective strategies for property owners to ensure compliance and unlock hidden tax savings. At Singh and Associates, LLP, we help real estate owners and investors apply the complex IRS Tangible Property...