Real estate tax

Capital gains

The moves that actually reduce a capital gain are made before the sale, sometimes years before; by the time most owners think about it the window has closed.

Most tax planning for a property happens too late, at the closing table, when the gain is already locked and the options have narrowed to almost none. The moves that actually reduce a capital gain are made before the sale, sometimes years before, and by the time most owners think about it the window has closed.

These pages cover the timing tools that are still open if you plan ahead. The installment sale that spreads the gain across years instead of taking it all in one bracket-spiking hit. The charitable remainder trust that turns an appreciated building into an income stream and a deduction. Donating appreciated property directly instead of selling and giving cash. And loss harvesting to offset the gain you cannot avoid. Each one has a setup requirement and a deadline, and each one is worthless the day after you sign. The theme is the same across all of them: the sale is not the moment to start planning, it is the deadline you were planning against.

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