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    Personal residence lease option

    T/p could not sell their personal residence due to the declining real estate values in Calif.

    They are entering into a rental agreement with a lease option.

    Question, the rents that they receive will be recorded on Schedule E. How is the amount that they set aside in the agreement treated (or do we ignore). Example rents $1200 per month, set aside 20% towards the down payment at the time that the lease option is exercised... I encouraged the t/p to set a time limit on the lease option. T/p stated okay, such as 2 years, but valuation would be determined at the end of that time period.

    If my understanding is correct the set aside amount for down payment is ignored and would be reflected in a reduced purchase price. Thoughts?

    I would report the $1200 per month as rental income on Schedule E.

    Am I correct or anything else that the t/p needs to be alerted to?

    Thanks

    Sandy

    #2
    Originally posted by S T View Post

    I would report the $1200 per month as rental income on Schedule E.

    Am I correct or anything else that the t/p needs to be alerted to?

    Thanks

    Sandy
    I agree with you.

    Comment


      #3
      Primary Forum for posting questions regarding tax issues. Message Board participants can then respond to your questions. You can also respond to questions posted by others. Please use the Contact Us link above for customer support questions.


      This was discussed in this thread and I knew then to look in Pub 523. (Didn't know it tonight however.)
      JG

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