Tuesday, December 18, 2012

The 3.8% “Unearned” Income Tax



Now that the holidays are upon us, and the New Year is around the corner, I would like to take a moment to shed some light on the upcoming 3.8% tax that we have been hearing about.

The tax is set to go into place starting January 1, 2013. 

First, I would like to start off by telling you what the tax is not.
  • It is not a sales tax on home sales
  • It does not increase the transfer tax
  • It will not affect any deductions already in place when the gains are less than $250,000 for an individual or $500,000 for a married couple
  •  Lastly, the mortgage interest deduction will not be eliminated

The 3.8% is a tax on “Unearned” income, which includes investments, rental income and home sales.

So if you are asking if the tax will affect the sale of your home, the answer is no.
If you are in a tax bracket of an annual income of $250,000 or more, the capital gain on the sale of your house has to EXCEED the $250,000-$500,000 capital gain exclusion.

This is a very simplified explanation of how the tax works. I am not a financial advisor (nor do I play one on TV.) I strongly recommend that you speak with your accountant/advisor for a more detailed clarification.

Happy Holidays.

Frank

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