Our agent wants us to counter much higher take a chunk down and carry $4MM @ 10% until the construction loan or a deadline we define ( should be quick ) What are the risks vs a cash offer? 

(I can just do more tIRA withdrawals to tweek AGI to suit)2.) 5 yr carry forward of excess deductions - (could use to draw down ~$800k tIRA BEFORE RMD or more Roth rolls)Situation: Very desirable but very hard to sell income property (older (1979) small, low value Mobile home,(home = ~1/6th the value of property - Banks don't lend with that ratio) Beautiful acreage, (3) large shops, pond, barns, Very livable cabin (knotty pine!)

So, if I did an electrical upgrade that was inspected by the town, and my house burns down for faulty wiring (that was inspected), the town carries no liability. 

Here's my situation:Debts$127K loan @ 16.99% for an investment property rehab - $1963/months fixed$50K Heloc against primary obtained when rates were low and has since adjusted to market (high) rate $36K (three business credit cards at diff rates, lowest at 22% apr)IncomeMortgage 1 income after expenses (primary carrying the heloc -) - $600/monthMortgage 2 income (also primary) - $ 162/month ( not enough equity in this to sell right away ($70k) but area is growing like crazy)Mortgage 3 income (investment) - $720/monthMortgage 4 income (this is the property the127k loan was taken against) - $856/month - This is the one i am considering selling.

I can put a large down payment and seller is apparently willing to carry due to the unfinanceability of the land.

Passive losses are typically carried forward to future years and used to offset future passive income or gains from the same activity or a similar one.However, there is an exception under the tax law for "passive activity loss limitations" when an investment is disposed of in a complete disposition.

I carry a mortgage on my other home that is valued at about $480K with a 300K loan @ 2.25%.

This is true with how you structure your deal: pref, carry, fees and waterfall, projected return thresholds, hold periods, etc.Reputable sources: there are many mastermind groups out there.  

I only buy off-market now.Here are just a few: properties with title issues, court settlement claims, master leasing, lien & mortgage acquisition, seller carry back, options as well as traditional buy & holds, flips.

Selling @ $500kLender providing $490kCan the remaining $10k be carried by seller?