经历一个 Divorce can be a very stressful 和 life-changing time. 当租赁财产涉及Divorce时，个人必须考虑许多方面. We are here to guide you through some of those considerations.
The initial questions that must be answered include:
- Does the property currently have tenants? How long is the term of the lease?
- What is the annual cash flow of the property?
- Is the property in need of repairs or improvements?
- Does one party want to keep the property? Will they rent it out?
- How is the property titled?
- Is there a mortgage for the property? How is the mortgage titled? How much payment remains before the mortgage is paid off?
- Is the property suitable for one spouse to move into as their home?
- Does one or both spouses want to sell the property?
- 是否有任何非婚姻基金用于购买或改善房产??
- Will there be capital gains 和 income taxes if the property is sold? How will the income taxes be paid?
If the Property is Currently Rented
如果物业有正现金流(收入)，双方可以考虑的一种选择是继续将物业作为出租物业，直到租户的租约到期. 收入可以分割，也可以分给收入较低的一方. This is an effective way to increase cash flow. After the lease has expired, 双方可能希望继续分割出租物业的收入，或选择出售或搬入该物业.
Buyout of Equity of the Other Party
What happens if one party wants to own the property individually? A 收购 is an option that may be considered, 包括可能用于买断的资金来源，以及支付给另一方配偶的经常性或延期付款. 其他考虑因素包括:(1)房屋的权益可能会被其他资产抵消, (2) the title of the home may have to be transferred, (3)抵押贷款可能需要以更高的月成本进行再融资.
Does the Property Have a Mortgage?
Most cases involve properties with mortgages. 当涉及到抵押贷款时，重要的是要记住抵押贷款的剩余余额. In some cases, the mortgage may be assumable by one party. This will depend on the lender 和 the terms of the mortgage. 剩余的抵押贷款是否可以在资产分割期间还清? 抵押贷款是否需要再融资，或者另一方是否继续持有抵押贷款? In any path the parties choose, 重要的是要考虑到利率可能会上升，从而使每月的付款对一方来说过于昂贵，无法单独支付. 如果再融资，它将需要信用评分检查，并最终获得贷款人的批准.
If the Property is Suitable for One Spouse to Move Into As Their 首页
租赁房产的另一种选择是配偶一方搬入房屋作为自己的家. 这种选择的一些好处是:1)双方已经拥有房子, 2)他们可能不需要再融资或获得新的抵押贷款，3)如果配偶将其作为主要居住地至少两年，他们可以避免出售资本利得税. 虽然这个选项可能涉及到关于租户租约到期的对话, mortgage payments 和 the value of the home, 与出售房产或不得不购买新房相比，这可能是一个更容易的解决方案.
Sell the Property
双方在处理好可能的租客和抵押后，可以决定出售物业. 在这个过程中，业主通常会与一个商定的房地产经纪人会面，给他们一个挂牌价格或一个实际销售范围的估计. If there is deferred maintenance, 他们也可以选择与经验丰富的房屋检查员会面，以评估需要做些什么工作来准备出售房子. To determine the net cash proceeds, 销售成本, capital gains tax, 任何折旧回收和任何租金损失将被考虑结转. 这将有助于双方了解该物业的标的资产价值.
如果租赁房产是用非婚姻财产购买或改建的，会发生什么?
Non-marital assets include any assets acquired outside the marriage. 在讨论租赁物业的选择时，这一点很重要. Nonmarital assets may include premarital, gifted or inherited assets. 如果非婚姻财产被用于购买或改善租赁财产, there would be a non-marital component to the equity of the property. 当事人可以决定追查用于房屋的资金来源，以确定房屋的婚姻和非婚姻权益的数额.
Capital Gains 和 Income Taxes
The property may have appreciated since it was purchased. If sold there may be a capital gain 和 income taxes owed. 出租物业可进行被动亏损结转，以抵销部分或全部收益. 如果一方要保留出租物业，那么考虑他们可能产生的未来纳税义务或他们可能实现的利益是很重要的. 如果房产要出售，重要的是要考虑到美国国税局的税务报告要求，以确保双方按照预期分担税务责任/利益. The tax rules for rental properties are complicated. 我们建议您在做出决定之前咨询我们或您的税务顾问.
结论
Divorce is often a challenging 和 confusing period. 我们在这里帮助指导您做出明智的决定，并在评估选项时了解可能性. 在涉及租赁物业的Divorce案件中，清楚了解需要考虑的不同因素，对于达成公平和公平的资产分割至关重要.
Please contact the Divorce Financial Planning team via our online 触点形式 for more information.
Councilor, Buchanan & 老葡京手机app(老葡京手机app) is a professional services firm delivering tax, 会计和商业咨询专业知识遍及大西洋中部地区的办事处 马里兰州贝塞斯达 和 华盛顿特区.
