Using Passive Losses (STR or LT Rental) to offset Ordinary Income

Using Passive Losses (STR or LT Rental) to offset Ordinary Income

Union City, CA · Member since 2015 · 4 posts · 4 votes

Hello fellow Big Pocketers - I have a feeling that I am just out of luck here but thought I would reach out to the smartest group of people I know when it comes to real estate.

Situation -

-High earner in my W-2 job (not sure if this plays a factor in this, I have heard conflicting reports). 

- Wife is a stay at home mom and spends ~3 hours a week managing our Short Term Rental.  She currently does not work more hours than the cleaners.

- We have long term rentals that are being managed by a Property Management Company.

I don't believe we current are setup to meet the Material Participation requirements but would love to hear creative ideas from the group of how I might be able to clear this hurdle.

Thanks

Brian

1Reply
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Most Popular Reply

Investor · Member since 2022 · 1k+ posts · 754 votes
3y

Step #1: Hire a STR CPA

See this reply in the discussion

13 Replies

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  • John UnderwoodPro Member
    Investor · Greer, SC · Member since 2014 · 13k+ posts · 17k+ votes
    3y

    It doesn't sound like you do.

    I would advise you to hire a professional to do your taxes and they will figure all this out for you.

  • Union City, CA · Member since 2015 · 4 posts · 4 votes
    3y
    Thanks John.  I do have a professional tax preparer and he does not think I am able to, but he is also not great bout helping me plan and strategize for the future.  I also don't know if he is up to all the latest STR/Real Estate rule/loop holes.  Was hoping someone in the community would have something solid I could take back to him.
  • Real Estate Agent · Smoky Mountains, TN · Member since 2022 · 1k+ posts · 984 votes
    3y

    My understanding is that you must put in more hours than your entire team, that includes cleaners. But in your case you have a manager so it’s not possible. 

  • Michael BaumPro Member
    Olympia, WA · Member since 2016 · 8k+ posts · 7k+ votes
    3y

    Hey @Brian Paula, the first thing you need to do is get a CPA and not a tax preparer. A CPA can help you plan and a tax preparer doesn't.

    There is no real loophole for this. If you don't have documentation of material participation you are out of luck.

    I believe the threshold is 500 hours. 

  • Investor · Member since 2022 · 1k+ posts · 754 votes
    3y

    Step #1: Hire a STR CPA

  • Contractor · Sheboygan, WI · Member since 2016 · 917 posts · 266 votes
    3y

    @Brian Paula seek a RE tax attorney with experience in STVRs.

  • Contractor · Sheboygan, WI · Member since 2016 · 917 posts · 266 votes
    3y

    @Brooklyn McCarty I agree too many people think all CPAs know tax laws and rules regarding RE, they don t. The proper expert is a CPA or tax attorney that specializes in RE and STVR or STR laws.

  • Linda WeygantPro Member
    Investor and CPA · Arvada, CO · Member since 2015 · 2k+ posts · 3k+ votes
    3y

    @Brian Paula - CPAs are like doctors and lawyers.  We specialize.  You wouldn't go to a dermatologist for your migraines and you wouldn't see a personal injury lawyer for your contract dispute.

    It sounds like you are mis-matched with your current CPA.  It sounds like you need a real estate focused CPA who is also a strategist.  You'll find many of them here on Bigger Pockets that you might want to interview and see if they are a better fit for you than your current person.

    Best of luck to you!

  • Investor · Placitas, NM · Member since 2019 · 105 posts · 61 votes
    3y

    I am in same boat as you.  The rules are specific and you are not a real estate professional, so passive losses will not apply to your W2 income.  You would have to leave your high wage non-real estate job and do something in real estate to have investment losses offset W2 income.  You can carry the excess losses forward so that when you sell the property, it will be a lot less capital gains tax.

  • Member since 2021 · 174 posts · 56 votes
    3y

    If the goal is to offset your high W2 taxes, it seems like you have two possible routes: Your wife could qualify as a Real Estate Tax Professional, or you could use Bonus Depreciation on your Short Term Rental to create a paper loss. Ideally, if you could do both, that would be great. 

  • Atlanta · Member since 2022 · 706 posts · 634 votes
    3y
    Quote from @Randy Dubiskas:

    I am in same boat as you.  The rules are specific and you are not a real estate professional, so passive losses will not apply to your W2 income.  You would have to leave your high wage non-real estate job and do something in real estate to have investment losses offset W2 income.  You can carry the excess losses forward so that when you sell the property, it will be a lot less capital gains tax.


    As Jon mentioned, not if you have a STR and use depreciation against your W2 income.

  • Real Estate Syndicator · Phoenix, AZ · Member since 2018 · 903 posts · 1k+ votes
    3y

    @Brian Paula 500 hours. If you put 3 hours a week, 156 hours. Add in some reno days, furnishing upgrades, visits to the property, etc. Again do your own due diligence.  I can share a video from our CPA's on the subject, just shoot me a dm.

  • Greg O'BrienBusiness Member
    Accountant · Boston, MA · Member since 2019 · 386 posts · 336 votes
    3y

    @Todd Goedeke agreed, the doctor analogy is one we have to everyday! Finding RE specialists who are hopefully investors themselves will likely lead to a better ROI for all

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