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Section 199A – Qualified Business Income Deduction (QBID)

Qualified Business Income Deduction (QBID) – Rental Enterprise The Tax Cuts and Jobs Act of 2017 (TCJA) provides the most significant tax legislation changes in the United States for the last 30 years. Due to the nature & quantity of the tax changes, the IRS continues to provide final guidance on matters into 2019. The […]

Comparison of Ownership Methods for Investment in U.S. Real Estate by Non-Residents

Listed below is a brief comparison of possible ownership methods for investment in U.S. real estate available for non-resident owners of U.S. rental property. The determination of how to structure the ownership of U.S. real estate can be complex when non-residents are involved. There are advantages and disadvantages to each approach and no single approach […]

Limited Liability Company (LLC)

An individual investor taking ownership of U.S. property via an LLC limits their exposure to liability and is considered a disregarded entity for tax filing purposes. The non-resident investor files an individual U.S. income tax return, Form 1040NR. Income and capital gain is taxed at the more beneficial individual income tax rates. There are disadvantages: […]