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I live in Florida and purchased a second home in Virginia in

 
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Customer Question

I live in Florida and purchased a second home in Virginia in January 2006 for $51, 900. I just sold the home last week and am trying to get a rough idea of what I will have to pay in Capital Gains Tax when I file my Federal return next year. I want to figure this out now as I am splitting the check I received from the settlement with my wife’s brother, and want to reserve enough to cover the taxes prior to sending him his share. I have a few questions, which I will place at the end of this post.

For the sake of simplicity, I will use real numbers. On the Settlement statement I received from the law office in Virginia, the ‘Contract Sale Price” or “Gross Amount to Seller” (me) was $69,900. The reductions were as follows:
• Settlement Charges to Seller = $870
• Payoff of Mortgage Loan = $22,917.60
• Record Powers of Attorney = $42
• Payment To Cedar Hills Corporation = $14,798.13
• City/Town Taxes = $189.87

After the reductions above, I received a check for $31,082.40.

Just to clarify a couple of things, we used the services of a family member to ready the house for sale and represent us at the closing so we wouldn’t have to make multiple trips from Florida. My wife and I gave him Power of Attorney. His +$14k payment (Cedar Hills) included his commission/fee to sell the house, plus costs that went into the house prior to sale, including roofing repair, pressure washing, painting, floor staining, termite treatment, drywall, cabinet repair, etc, plus the cost of various contractors to perform these tasks. In addition, I sent him $2,000 prior to the closing as he was paying some of these expenses out of pocket. Therefore, my total payment to him was $16,798.13.

My questions are as follows:
1. I know I cannot consider the Loan payoff as part of my “cost or other basis”, but which of the other reductions above can I add to my cost?
2. Will I eventually receive a 1099-B to document the sale of this home?
3. Besides Schedule D and Form 8949, will I have additional forms to fill out with my Federal Return?
4. When I roughly determine my Capital Gain, do I assume a 15% tax rate on that amount, or do I use my tax from last year’s return, assuming I remain in the same Tax Bracket?

I will likely have some follow up questions.

 

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State/Country relating to question: Florida

Already Tried:
HR Block

Submitted: 276 days and 14 hours ago.
Category: Tax
Value: $16
Status: CLOSED
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Expert:  MyVirtualCPA replied 276 days and 14 hours ago.

Thanks for asking your question! I'm sorry to hear about your tax issue and I'm going to try my best to help you understand or resolve it.

Thank you for your question! Your basis is:

What you paid for the house
Minus depreciation taken
Plus cost of sales ($16K or so to that Cedar Hills Corp)
Plus the small charges - everything EXCEPT your mortgage, as you pointed out.

So, your basis is:

$51,900.00
$16,798.13
$ 1,109.97
---------------
$69,808.10

So, it looks like you will have to pay 15% of $92 as a capital gains tax. This is assuming that you did NOT take depreciation. IF you took depreciation then you will need to pay capital gains tax on that amount too, and the depreciation may be subject to recapture at 25%. This depends on how you took the depreciation. IF you simply did 27.5 years MACRS depreciation then you won't have recapture.

Oh - you will get a 1099-S by February 28 of next year from the title company that takes care of closing. This will have the gross figure on it ($69,900)

Thanks for contacting Just Answer. Please let me know if you need any follow up information. Please take a moment to rate my response "excellent" so that I can be compensated for assisting you today. MyVirtualCPA41099.7395631597

Customer replied 276 days and 13 hours ago.

Thanks. You answered my question the other day about the 1040x forms dealing with the same property. I decided to ask the Capital Gains question separately, instead of lumping them together.

Do you know if I should expect a 1099 for this transaction? Also, will Schedule D and Form 8949 cover my needs at tax time next year?

Accepted Answer

Picture
Expert:  MyVirtualCPA replied 276 days and 13 hours ago.

Yes you will get a 1099-s by the end of February from the title company

The sched D and 8949 should cover you since you didn't depreciate the asset.

Expert TypeCPA, CMA, CFE
Category: Tax
Pos. Feedback: 97.4 %
Accepts: 2214
Answered: 7/9/2012

Experience: Graduate Accounting Degree from Ole Miss

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