lease option or sale ?

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What is the economic reality of your  transaction? by Donald J. Valachi, CCIM, CPA

A lease with an option to purchase is a common real estate arrangement. T e important income tax question in lease-option transactions is whether the tenant is leasing the property or, as an economic reality, an installment sale has occurred prior to the tenant exercising  the purchase option.  T e answer to this question depends upon an analysis of all the surrounding factors. As Gerald J. Robinson observed in the Federal Income Taxation of Real Estate: “A collection of telltale signs leads to the conclusion that exercise of the option was virtually certain from the outset, so that treating the entire transaction as a sale is warranted.” If a lease option is treated as a sale, there are two important tax implications: • T e timing of the property’s transfer of ownership is changed. With a “true” lease option, ownership transfers when the option is exercised. If the transaction is treated as a sale, then ownership transfers when the parties execute the original agreement.  Th e nature of the option payment and the rent payments during the lease period are changed. Because the tax treatment of a purchase transaction is so dif erent from a lease transaction, it is important to understand the factors that may lead the Internal Revenue Service to characterize a lease-option transaction as a sale.

 

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lease option or sale

 

 

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1

Timeline of Phoenix, Arizona history

 

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Phoenix, Arizona

 

http://en.wikipedia.org/wiki/Phoenix,_Arizona

 

3

Facts of Arizona – year 1848 to 2013

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Walter Unger CCIM, CCSS, CCLS

I am a successful Commercial / Investment Real Estate Broker in Arizona now for 20 years.  I am also a commercial land specialist in Phoenix and a Landspecialist in Arizona. If you have any questions about Commercial / Investment Properties in Phoenix or Commercial /  Investment Properties in Arizona,  I will gladly sit down with you and share my expertise and my professional opinion with you. I am also in this to make money therefore it will be a win-win situation for all of us. 

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Walter Unger CCIM

Associate Broker,  Kasten Long Commercial Group

2821 E. Camelback Rd.

Phoenix, AZ 85016

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