Tax Strategy
REPS lets you deduct rental losses against W-2 income with no cap — but the 750-hour test trips up most investors. Here's what actually qualifies.
Mar 17, 2026
Swap your rental for institutional-grade real estate with as little as $100K. DSTs let you 1031 exchange into passive ownership — no management, same tax benefits.
Mar 16, 2026
The $25,000 rental loss allowance is an IRS exception that lets "active participants" in rental real estate deduct up to $25,000 of rental losses against their non-passive income (W-2, business income) each year — a carve-out from the usual passive loss rules that would otherwise suspend those losses.
1031 Exchange Advisor is a tax strategy concept that describes a specific aspect of how real estate transactions, analysis, or operations work in the context of building your team deals.
The 1031 exchange deadline comprises two critical timeframes: 45 days from the sale of your relinquished property to identify replacement properties, and 180 days to close on those replacements — missing either deadline disqualifies the exchange and triggers full capital gains taxes.
1031 Exchange Rules is a tax strategy concept that describes a specific aspect of how real estate transactions, analysis, or operations work in the context of portfolio scaling 1031 exchanges deals.
A 1031 fatal flaw is any procedural error, timeline violation, or structural mistake that disqualifies a like-kind exchange and triggers immediate taxation on the full capital gain — potentially costing tens of thousands of dollars.
2-of-5-Year Rule is a tax strategy concept that describes a specific aspect of how real estate transactions, analysis, or operations work in the context of tax optimization deals.