Partnership Taxation For Real Estate Investors In 2026

K-1s, basis, at-risk and passive loss limits, property contributions, debt, guaranteed payments, and California filing checks for real-estate partnerships.

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Article Detail — Tax updates and planning notes from lavicpa.
News — Tax updates and planning notes from lavicpa.
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News Trump Accounts Children Obbba2026 — The OBBBA created a new tax-advantaged account for kids. Here is what it does, where a 529 still wins, and when it is worth setting up.
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News Estate Tax Exclusion15 Million Obbba2026 — The One Big Beautiful Bill Act sets the federal estate tax exclusion at $15 million per individual for 2026 and makes it permanent, indexed for inflation. What changed, what did not, and how to think about gifting now.
News Senior Deduction Obbba2026 Age65 — The OBBBA adds a temporary federal deduction of up to $6,000 per eligible taxpayer age 65 or older for tax years 2025-2028. Income phaseout rules, and what California filers should check.
News Standard Deduction2026 Itemize Decision — A practical 2026 comparison of the federal standard deduction and itemizing, with California considerations, senior rules, and a records checklist.
News Salt Deduction40000 Obbba California2026 — The OBBBA SALT cap is $40,000 for 2025 through 2029, but California taxpayers still face federal limits, phaseouts, and California's separate rules.
News Qbi Deduction Permanent Obbba2026 — The OBBBA made the federal Section 199A deduction permanent. What business owners should know about QBI limits, 2026 thresholds, and California's separate rules.
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News Partnership Taxation Real Estate Investors2026 — K-1s, basis, at-risk and passive loss limits, property contributions, debt, guaranteed payments, and California filing checks for real-estate partnerships.
News Cost Segregation Bonus Depreciation2026 — A 2026 cost segregation study may move eligible components into shorter recovery periods, where federal bonus rules can accelerate depreciation. What to document, and what California may do differently.
News Obbba High Net Worth Investors2026 — The One Big Beautiful Bill Act reshapes several 2026 planning items for higher-income filers, from QBI and bonus depreciation to SALT, the standard deduction, and the estate exclusion.
News How To Separate Co Owned Llcs Without Triggering Unwanted Taxes — A California partnership split can be tax-free, but property, debt, and hot assets can change the result. Use this checklist before you transfer an LLC interest or real estate.
News How To Claim Missed Depreciation Without Amending Tax Returns — Missed depreciation on rental real estate can often be caught up on the current return through a Section 481(a) adjustment, without amending every prior year.
News How To Protect Your1031 Exchange From Taxable Boot — Boot is cash or other non-like-kind value you receive in a 1031 exchange. How it shows up, why it is taxable, and what equal-or-greater value and debt usually mean for full deferral.
News Keep More Profit When You Sell Your Investment Property — Depreciation recapture when you sell investment property: how claimed depreciation returns in the gain, the 25% piece, and a worked basis example.
News Lower Your Tax Bill With Spousal Real Estate Professional Status — On a joint return, one spouse’s real estate hours can make rental losses non-passive. The 50% and 750-hour tests, material participation, and why the log matters.
News How To Lower Your Property Tax Assessment Step By Step — Keep more of your hard-earned money by learning how to challenge an unfair property tax assessment. This guide shows you exactly how to research and appeal your valuation.
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