经历一个 Divorce 这段时间压力很大，会改变你的生活吗. There are many aspects individuals must consider when a rental property is involved in a Divorce. 我们将在这里指导您了解其中的一些考虑因素.
首先必须回答的问题包括:
- 该物业目前有租户吗? 租期多长?
- 物业的年现金流量是多少?
- 物业是否需要维修或改善?
- 有一方想要保留财产吗? 他们会把它租出去吗?
- 物业的产权是怎样的?
- 这房子有抵押吗? 按揭的名称是怎样的? 在还清抵押贷款之前还需要支付多少钱?
- 该物业是否适合配偶一方搬入居住?
- 配偶一方或双方想要出售房产吗?
- Were there any non-marital l funds used to purchase or improve the property?
- 如果房产出售，会有资本利得税和所得税吗? 所得税如何缴纳?
如果该物业目前是出租的
One option for the parties to consider if the property has positive cash flow (income) is to continue maintaining the property as rental property until the tenant’s lease expires. The income may be split or may be given to the spouse with lower income. 这是增加现金流的有效方法. 在租约到期后, parties may wish to continue splitting the income from the rental property or choose to sell or move into the property.
收购另一方的股权
如果一方想单独拥有房产怎么办? A 收购 是一个可以考虑的选择吗, including possible sources of funds available for the 收购 和 current or deferred payments to the other spouse. Other considerations include the following: (1) the equity of the home may be offset with another asset, (2)房屋的所有权可能不得不转让, 和 (3) the mortgage may need to be refinanced at a higher monthly cost.
房产有抵押吗?
大多数案件涉及抵押房产. When it comes to the mortgage, it is important to keep in mind the remaining balance on the mortgage. 在某些情况下，抵押可以由一方承担. 这将取决于贷款人和抵押贷款的条款. Is the remaining mortgage an amount that can be paid off during asset division? Would the mortgage need to be refinanced or would the other party remain on the mortgage? 双方可以选择任何道路, it is important to consider that the interest rate may increase 和 thus make the monthly payment too expensive for one party to pay individually. If refinanced, it would require a credit score check 和 ultimately lender approval.
该物业是否适合配偶一方入住
Another option for the rental property is for one spouse to move into the house as their home. Some of the benefits of this option are that 1) the parties already own the home, 2) they may not need to refinance or obtain a new mortgage 和 3) they may avoid 资本利得税 on a sale if the spouse makes it their primary residence for at least two years. While this option may involve conversations regarding expiration of a tenant’s lease, 抵押贷款和房屋价值, it may be an easier solution compared to the option of selling the property or having to buy a new home.
出售物业
Parties may decide to sell the property after they have dealt with the possible tenants 和 mortgage. During this process the homeowners would generally meet with an agreed-upon real estate agent to give them a listing price or an estimate of a realistic sales range. 如果有延期维修, they may also opt to meet with an experienced home inspector to assess what work needs to be done to ready the house for sale. 确定现金收益净额, 销售成本, 资本利得税, any depreciation recapture 和 any rental loss carry forwards would be considered. This would help the parties underst和 the underlying asset value of the property.
What Happens if the Rental Property was Bought or Improved With Nonmarital Assets?
非婚姻财产包括婚姻以外获得的任何财产. This is important to consider when discussing options regarding what will happen with the rental property. 非婚财产可能包括婚前财产、赠与财产或继承财产. If nonmarital assets were used toward the purchase or improvements to the rental property, 财产的衡平权中会有非婚姻的部分. The parties may decide to trace the sources of funds used toward the home to determine the amount of marital 和 nonmarital equity in the house.
资本利得税和所得税
这处房产自被购买以来可能已经升值了. 如果出售，可能会有资本收益和所得税. The rental property may have passive loss carry-forwards to offset some or all the gain. If one party is to keep the rental property it is important to consider the future tax liability they may incur or benefit they may realize. If the property is to be sold it is important to factor in the IRS tax reporting requirements to ensure the tax liabilities/benefits are shared as the parties have intended. 出租房产的税收规则很复杂. We recommend you consult with us or your tax advisor before making a decision.
结论
Divorce通常是一个充满挑战和困惑的时期. We are here to help guide you to make educated 和 informed decisions 和 underst和 the possibilities while evaluating options. Having a clear underst和ing of different factors to consider when a rental property is involved in a Divorce is crucial to reach a fair 和 equitable division of the assets.
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