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      "author": "steemitboard",
      "body": "Congratulations @pilam251! You received a personal award!\n\n<table><tr><td>https://steemitimages.com/70x70/http://steemitboard.com/@pilam251/birthday2.png</td><td>Happy Birthday! - You are on the Steem blockchain for 2 years!</td></tr></table>\n\n<sub>_You can view [your badges on your Steem Board](https://steemitboard.com/@pilam251) and compare to others on the [Steem Ranking](https://steemitboard.com/ranking/index.php?name=pilam251)_</sub>\n\n\n###### [Vote for @Steemitboard as a witness](https://v2.steemconnect.com/sign/account-witness-vote?witness=steemitboard&approve=1) to get one more award and increased upvotes!",
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      "body": "Congratulations @pilam251! You received a personal award!\n\n<table><tr><td>https://steemitimages.com/70x70/http://steemitboard.com/@pilam251/birthday1.png</td><td>1 Year on Steemit</td></tr></table>\n\n<sub>_[Click here to view your Board of Honor](https://steemitboard.com/@pilam251)_</sub>\n\n\n**Do not miss the last post from @steemitboard:**\n<table><tr><td><a href=\"https://steemit.com/steemitboard/@steemitboard/5jrq2c-steemitboard-saint-nicholas-day\"><img src=\"https://steemitimages.com/64x128/http://i.cubeupload.com/mGo2Zd.png\"></a></td><td><a href=\"https://steemit.com/steemitboard/@steemitboard/5jrq2c-steemitboard-saint-nicholas-day\">Saint Nicholas challenge for good boys and girls</a></td></tr></table>\n\n> Support [SteemitBoard's project](https://steemit.com/@steemitboard)! **[Vote for its witness](https://v2.steemconnect.com/sign/account-witness-vote?witness=steemitboard&approve=1)** and **get one more award**!",
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      "body": "What do you do when Cheech and Chong move into your rental property?  Good Question! And one that's of far more relevance for landlords as strict anti-drug polices give way to  recreational and medicinal marijuana  use laws.  Twenty-nine states and the District of Columbia now allow some use of marijuana and more are likely to follow.  Of course these folks need a place to live too so how should you address pot in the house?\n\nFirst, know your rights as a property owner.  Simply because something is legal doesn't necessary make it permissible.  If you already have an no smoking clause in your lease be sure to point out to tenants that includes marijuana.  If you allow smoking outside you might provide for the same rules for pot; you can smoke it, but not in the house.  What about edibles or concentrated forms of THC?  You'll want to check local marijuana laws of course, but if stated in the lease no typically means no.  Remember, marijuana is still technically illegal under federal law so a well placed clause in the lease citing federal statutes might be a wise idea if you live in a state/municipality with laws too lax for your liking.  \n\nAhhh, what about Johnny Greenthumbs and his summer herb garden?  That too should be stipulated if you want to maintain control of what is and isn't sprouting up on your property.  Keep in mind that drugs, even if they're legal, carry a social stigma and from a pragmatic point of view having six-foot tall Purple Cush growing in your garden might very well invite an unwanted element to your house and the neighborhood.  Your lease should address both indoor and outdoor growing of pot and double check with your insurance company too. They'll likely tell you that damages stemming from illicit activities aren't covered in your homeowners policy.  \n\nHere are a few warning signs to watch for if you're concerned your house has become an arboretum: \n\n*  Spike in utility costs\n*  More foot traffic in and out of the house and at odd hours of the day\n*  Darkened windows \n*  Cheetos and Doritos bags everywhere (however, if accompanied by Mountain Dew Code Red, you likely have an infestation of gammers on your hands and not drug users)\n\nIf you suspect your house or yard is used being used to grow weed contact your local police or drug enforcement taskforce. If confirmed, EVICT!\n\n\nOn a final note, keeping an open mind may very well play to your advantage and help you retain and perhaps charge a premium even for good tenants. Like a pet-friendly property, pot-friendly narrows you down as a potential match for our cannabis-loving tenant.  That could be a noticeable competitive advantage so have your multi-year lease agreement handy, but remember to set limits and expectations.  After-all, this is your investment Bob Marley.  \n\nIf you liked this blog, please PROMOTE!![harvest.jpg](https://steemitimages.com/DQmezHyCGqzyGkGVN6aZtNX5DsinYK53ULr95Z5Yse61Dv1/harvest.jpg)",
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      "author": "pilam251",
      "body": "A coworker recently remarked that she used Bitcoin to purchase a coffee in her trendy Minneapolis neighborhood.  That $3 purchase might come with a hefty price tag come April 15th  however based on the Internal Revenue Services' (IRS) interpretation of virtual currencies.\n\nPer the IRS virtual (crypto) currencies like Steem or Bitcoin are not actually a currency, but rather property.  Like other property investments (homes, bonds, stocks, collectibles) they too has a cost basis and depending on the exchange value generate gains or losses when used or exchanged into hard currency.  \n\nBelow are a few tips for would-be crypto users to stay on the right side of the IRS and likely your state taxing authority as well:\n\n* Keep track of when you acquire or dispose of a crypto currency, how much was obtained or sold/exchanged, and what the exchange value of the currency was at the time of the transaction.  \n\n* At tax time document all sales/exchanges of crypto on Schedule D.  If you're an avid user of crypto this might make for a long Schedule D!  The IRS isn't particularly fond of \"Various\" in the transaction line so best to list out specific transactions. And, unlike a mutual fund or ETF transaction there isn't established guidance on a blended cost basis.   \n\n*Keep in the mind the rules of short and long-term capital gains. If the sale/exchange occurs within 365-days of purchase your transaction is subject to short-term capital gains which are taxed at ordinary income rates.  On day 366 you'll benefit from reduced long-term capital gains rates which could be zero depending on your total tax situation (disclaimer:  here is where I'm to say that you should contact a qualified tax professional to discuss the specifics of your return). \n\n*Unless the existing tax rules borne out of the Affordable Care Act (ACA or \"Obamacare\") are repealed, you higher wage earners will also pay the 3.8% net investment income tax!\n\n*Record any costs or fees related with your buying/selling/exchanging of crypto as these expenses increase your cost basis and either shrink your taxable gain or increase your loss should your transaction occur below your acquisition price.\n\n*for larger and regular users of crypto consider mark-to-market tax reporting on a Schedule C instead.  Mark-to-market rules differ from gain/loss reporting on a Schedule D and are not appropriate for most investors. Again, consult a tax professional to determine the pros/cons of such alternative reporting.  \n\nFor the full IRS publication summary click here:  https://www.irs.gov/pub/irs-drop/n-14-21.pdf\n\n\nIf you're a neighbor to our north and wondering how virtual currency transactions are taxed in Canada, check out this link:  http://www.advisor.ca/tax/tax-news/what-to-do-with-digital-currency-166232  \n\nIf you found this article helpful please PROMOTE!  I could use a little extra Steem to spend and pay taxes on!",
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      "body": "If you're reading this post you're likely asking the question: \"Is there a way to defer the gains from one investment property sale to the next?\"  Yes, in fact there is, but it's complicated and in the end really should be done with the assistance of a qualified tax or legal professional.  Below is the framework to get you started---Best Wishes!  \n\nIf you aren’t buying a like property right away, the IRS allows you to designate three like properties (you don’t have to buy three, but you do need to designate at least one) that will replace the sold property; this is called the “Starker Rule.”  The time cannot span more than six months from close to close and any residual cash is treated as boot – meaning you’ll need to pay tax on that amount. \n\nExample:  Brenda buys house one and  it has a $50,000 embedded gain after several years of ownership.  She doesn’t know exactly when she’ll buy the next property, but she doesn’t wish to pay tax on gain and is confident that she’ll reinvest in real estate in the near future.  Brenda engages with a third-party to act as a middleman who holds the proceeds in escrow (Brenda  does not take possession of the money.)  Within 45 days of the sale of property one, she must nominate up to three properties as the replacement (1031) and submits that information to the middleman.  Brenda decides to buy another house and the middleman uses the proceeds to close on the sale.  The gains are then pushed into the second house.\n\nHere’s the rub, house number two has to be of equal or greater net market value and equity. Also, if leverage (loan) was used on house one you’ll need to have equal or additional leverage on house two.  If you don’t meet  these requirements that’s fine, but the difference is treated as boot and therefore taxable.\n\nOwnership must be the same. If Brenda's company, 90210 Properties, is the purchaser of house one, then it needs to be the purchaser of house two for the 1031 exchange to work. I  don’t know if the IRS has stipulations on transferring the property once owned however.  \n\nThere seems to be disagreement on the holding period requirements with regard to a 1031.  Basically, if you’re flipping the IRS would interpret that clearly as property held for resale and therefore subject to the short-term rules -- no 1031 for you!  Most tax advisors  I’ve  spoke with discourage short-term exchanges because they are very hard to defend if audited.  The code also defines 1031 properties as properties “held for investment or for use in a trade or business” which I think puts the nail in the coffin for flippers trying to claim 1031.\n\nSection 1031 rolls the gain from the sale of Old Investment Property over to New Investment Property tax deferred. Investment property is defined as property \"held for investment or used in a trade or business.\" However, the code section then goes on to state that the code does not apply to property held primarily for resale.\n\nIf the IRS considers a flip as held for resale, is it possible to turn it into investment property so that you can do a 1031 exchange? The answer is yes, but the IRS needs to see two things before they consider your property an investment:\n\n1) You need to hold it at least a year so that it would qualify for long-term capital gains treatment.\n\n2) The IRS wants you to be in one tax year when you buy the property and another tax year when you sell it. Although not mentioned in the code specifically, it appears these attributes weigh heavily in their decision to decide whether your property was held for investment or held for resale. \n\n A 1031 exchange is a complicated tax deferment  and not one you should do without the guidance of a skilled tax advisor who has experience with these types of transactions.  You also need to have a good game plan before selling such that you don’t end up take the sale proceeds as taxable.\n\nIf you found this helpful please PROMOTE.",
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      "body": "Often the topic of pets comes up when talking to new landlords. Should I allow them?  How do I protect my property from damage? What about all that hair!?! A few helpful tips if you're considering allowing pets or even if you currently do allow for them, but want more structure with your tenant.  \n\n1) Documentation is your salvation!  Be sure to document the condition of the property paying special attention to wear and tear items like flooring and woodwork.  I suggest all landlords video document the move-in process.  \n\n2) Lay down firm ground rules that are clear and conscience with your pet-loving tenant.  I suggest using a pet addendum (example below) to outline those expectations and of course, it meets the rules for item 1).  \n\n3) Don't be afraid to ask for a non-refundable deposit. Look, when your tenant and Fido or Fluffy move out inevitably you'll have to do a bit more cleaning to ready the property for your next tenant.  If the pet-owner is with you for an extended period of time this might include a professional cleaning of your ducts to make sure the next tenant (who could have a pet allergy) moves into a clean home.\n\n4) Your furnace and other air-drawing appliances will take an extra pounding with pet hair lurking.  Be sure to require they are maintained according to the manufacture's specifications.  Personally, I ask my pet owners to change the filter monthly, regardless and not with a cheapo blue filter, but rather one that meets or exceeds a specified MERV rating.  That will set them back $10-$15/month.  \n\n4) Enforce your rules! \n\n*if you found this Blog helpful please promote! Thanks.  \n\n\n![Pet Agreement.JPG](https://steemitimages.com/DQmWU9BXoiNyCYFXHhxYbZH3hMxDviy3WqCLunsMuQNKsLs/Pet%20Agreement.JPG)",
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      "body": "Owning rental property in, or more accurately, transferring title to an LLC is preferable in my opinion to isolate that property from other property you own / your personal assets should someone bring suit against you as the property owner. A common instance would be personal injury on the property where perhaps you were under-insured or negligent in maintaining the property.  The problem however is that a standard residential mortgage contains a clause called “due on sale” or an “acceleration clause” which grants the mortgage holder the right to call the note due upon transfer or sale.  This provision is boilerplate in all non-assumable mortgage contracts.  Keep in mind that it’s a contractual right and not a law, thus they do not need to enforce it, but they may.  I suppose one may contact their loan servicer to request an agreement reaffirming their personal liability to the note, but releasing title to the LLC.\n\nIn short, if you have a residential mortgage its ill-advised to transfer title of the property to an LLC without gaining written approval from the lender. Generally speaking, if you still have a lien (mortgage) on the property  don’t transfer ownership to an LLC.  Assuming the property is owned free and clear I would suggest working through an attorney on this process to ensure the rules of the LLC are met and documentation is clear and records kept.",
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