免付稅的產業交換

免付稅的產業交換

美國事事都要繳稅，但只有一樣物業轉手時無需繳稅，即是俗稱”1031 EXCHANGE” 根據IRS法規1031項，物業交換無需付稅，但必須私合下列五種情況：

• 交換的物業必須是商業或投資的用途的，決不可是私人用途的，如住家或貨品。
• 交換的物業必須是同類性質的，譬如公寓對公寓，辦公大樓對辦公大樓。
• 股票、公債、借據、利息、股份等，均不能列為交換的財產。
• 物轉讓時45天之內須申明要交換的物業為何。
• 欲交換的物業在轉讓180天之內完成作業程序。

當物業停止交換在轉讓後則照一般正常必須付稅。

Tax－Free Exchanges

1. The Property Must Be Business or Investment Property。

Neither Property involved may be used for personal purpose, and it must not br property you sell to customers, such as merchandise.

2. There must be an exchange of like-kind property.

For example. The exchange of real estate for real estate and the trade of a panel truck for a pickup truck are like-kind exchange.

3. The property must not be

Stocks, bonds, notes or other securities, or evidence of indebtedness or interest, including partnership interests.

4. The property to be received must be identified

Within 45 days of the date of transfer of the property given up in the exchange.

5. The property must be received by the earlier of

The  180^th day after the date on which you transfer the property, or the due date, including extensions, of your tax return for the your in which the transfer occurs.