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Back to Track 1: Real Estate

Course 1.6 · 50 minutes

Selling Real Estate: Capital Gains, Recapture, and the Home Sale Exclusion

Calculate the real tax bill on any property sale before you list it, and use the home sale exclusion, installment sales, and timing to shrink it.

Who it is for
Homeowners and landlords with a sale in view.
Runtime
50 minutes

Pre-order: this course is still in development. Your purchase includes its materials as they are published in your portal. No release date is confirmed. Buy 5 or more and every course is 30% off.

See the full trackSee the full curriculum

After payment is confirmed and your access is set up, the files listed below can be downloaded from your portal. Any unpublished materials will be added when ready, at no additional charge.

Files currently available

  • Property Sale Tax Estimator Guide.
  • Property Sale Tax Estimator.
  • Home Sale Exclusion Decision Tree.
  • Installment Sale Calculator Guide.
  • Installment Sale Calculator.
  • Pre Sale Tax Checklist.
  • Slide deck.
  • Visual: Roadmap.
  • Visual: Gain Math Flowchart.
  • Visual: Rate Stack.
  • Visual: Nonqualified Use Timeline.
  • Visual: Installment Spread.
  • Visual: Example One Rental.
  • Visual: Example Two Home.
  • Visual: Comparison Default vs Allocated.
  • Visual: Exit Path Decision Tree.
  • Visual: Allowed or Allowable.
  • Workbook.
  • The narrated lesson. 50 minutes, cued to the deck, with chapter markers by lesson. Added to your portal when published, at no extra cost. This purchase does not guarantee that the narrated lesson is available today.

What the course covers

  • 01The gain math: amount realized, adjusted basis, and selling costs6 min
  • 02Long-term rates, the 25 percent recapture rate, and the 3.8 percent net investment income tax8 min
  • 03The home sale exclusion: the two-out-of-five rule, partial exclusions, and nonqualified use8 min
  • 04Installment sales: spreading the gain, and why recapture cannot be spread6 min
  • 05Worked example one: selling a rental with a cost segregation history7 min
  • 06Worked example two: a home that was a rental for three years6 min
  • 07Tricks of the trade: low-income years, seller financing, and pairing a sale with a charitable trust5 min
  • 08Mistakes and traps: allowed-or-allowable, Form 1099-S, and state taxes3 min
  • 09Action plan and recap1 min

How it fits: Builds on 1.1 and 1.2. Feeds 1.5 and 7.4.

The standard every course holds

  • A narrated lesson of 45 to 60 minutes, produced as audio
  • A designed slide deck you download and keep
  • A computational workbook that runs the actual legal tests
  • A toolkit of checklists and protocols
  • A legal authority appendix carrying the two-pass vetting protocol

Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.

Where this course sits

Track 1: Real Estate

This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.

Back to this track

Educational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.