Use history matters
Section 121 and 1031 Rules
See how personal use, investment use, depreciation, and dwelling-unit safe harbors affect a former home or mixed-use property.
Choose the closest question
Move from a broad concern to the facts that decide it.
Each guide connects the immediate question to property use, sale timing, documentation, available strategies, and the next conversation.
Coordinating Section 121 and Section 1031
How the home-sale exclusion and a 1031 exchange can apply when a residence becomes a rental, including depreciation, nonqualified use, ordering, records, and.
Qualifying-Use Safe Harbor for Dwelling Units
How Revenue Procedure 2008-16's two 12-month testing periods, 14-day rental floor, and 10% personal-use cap apply separately to the relinquished and.
Depreciation After Converting a Home to Rental Use
How conversion-date basis, land allocation, and the MACRS depreciation schedule build the adjusted basis a former home carries into a later sale or 1031.