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Real estate investors cast watchful eye on Las Vegas' high stakes housing game SFGate Home Business Sports Entertainment Travel Jobs Real Estate Autos SFGate News Web by Real estate investors cast watchful eye on Las Vegas' high stakes housing game Kelly Zito, Chronicle Staff Writer Monday, March 7, 2005 now part of stylesheet -- More... Printable Version Email This Article Las Vegas' lucky number last year was 52 -- as in 52 percent. That's how much real estate prices jumped in the nation's fastest-growing city in one year, as a housing shortage set off a wave of speculation by investors from California and other states. But as any gambler knows, Lady Luck eventually turns a cold shoulder. Las Vegans wanted to cash in, too, and so many put their houses up for sale that they flooded the market. By the end of the year, some homebuilders were slashing prices. For investors from states like California where prices seem to move in only one direction -- up -- it was a stark example of a deflating bubble. "When you lose money in real estate, you really feel it,'' said Igor Doncov, a software engineer in Half Moon Bay who bought two new houses in Las Vegas early in 2004 but sold them at a loss after his builder, Pulte Homes, cut prices on its new models by $180,000. "I thought I couldn't lose," he said in a telephone interview. "But it turned into a total disaster." Housing analysts don't think Las Vegas' slowdown is a sign that prices will soften soon in other fast-appreciating regions. But they say it is a warning of what could happen in the Bay Area as interest rates go up -- particularly for people trying to "flip" houses for a quick profit. "Everyone is watching Las Vegas with its price appreciation and flipping," said John Karevoll, an analyst at DataQuick, the La Jolla real estate research firm. "If something weird happens, it'll happen there first." For years, Las Vegas real estate was cheap. Myrna Kingham, president of the Greater Las Vegas Association of Realtors, remembers not-so-distant days of driving around in a pickup wearing high heels and showing clients dusty 5-acre parcels listed for $20,000. But as the population of Las Vegas and surrounding Clark County grew 81 percent in the 1990s, adding 621,160 people, housing prices caught up, matching the national median of $145,000 in 2001. Then last year, the market caught fire, boosted by healthy job gains, a growing stream of retirees, Californians drawn to lower home prices and an influx of investor money. Builders, faced with a shortage of workers, had trouble keeping up. Add rock-bottom interest rates, and the scene resembled the go-go days of the Bay Area's tech boom. Hundreds of would-be buyers descended on open houses, and home prices seemed to increase as quickly as the progressive jackpots in the slot machines on the Strip. Record appreciation In the spring of 2004, the median price for a single-family house was $269,000, 52 percent higher than the year before -- a national record for appreciation, according to the National Association of Realtors. "The market was hotter than blazes," Kingham said. "People were looking for affordability -- they wanted a nice home in an area with nice weather that they could buy for $200,000." Californians, who pay some of the highest home prices in the nation, took notice. Golden State residents have snapped up nearly 27,000 Las Vegas properties since 2000, according to DataQuick. In 2004 alone, California residents bought 11,600 homes -- 12 percent of the transactions in Clark County for the year. Bay Area residents bought nearly 7,800 Las Vegas properties over the past five years. In the second quarter of 2004 alone, the number who bought Las Vegas property doubled from the same quarter the year before, to more than 800,surpassing investment in Sacramento, the Tahoe region and Palm Springs for the seventh straight quarter. But in less time than it takes to build a single house, the market changed. Egged on by the stratospheric prices their neighbors were asking -- and getting -- homeowners in Las Vegas flooded the market with "for sale" signs. The number of existing houses posted for sale on the Multiple Listing Service ballooned from about 1,400 in February to more than 16,000 by October. Among them were never-lived-in homes offered by investors who had bought them only months before from national homebuilders -- who were selling their own brand-new houses literally across the street. In early fall one of those builders, Pulte Homes, took the extraordinary step of slashing prices by $25,000 to $180,000 on more than 20 of its Las Vegas-area developments. The move sent shock waves through the Las Vegas building industry and angered investors like Igor Doncov. Doncov, a 57-year-old engineer who was a victim of the technology flame-out, was one of thousands of investors who hoped to turn a quick profit by buying and selling Las Vegas property within a few months. Early last year he bought two new houses from Pulte Homes for $515,000 each. By the end of the summer, he said, the houses were worth well over $600,000, based on Pulte's prices for the same models. Then Pulte cut the price by about $180,000. Doncov sold the two properties in December and January for $480,000 and $490,000; after closing costs and sales fees, he estimates he lost $100,000. He is working with a lawyer to try to recoup the losses from Pulte, on the grounds Pulte misled investors by systematically raising new home prices, then abruptly lowering them. Many people in Las Vegas shrug at tales like Doncov's, saying any plan to get rich quick is fraught with risk. "There are people who come here and lose all kinds of money on the card table," said Keith Schwer, an economist at the University of Nevada at Las Vegas. By December, it was clear the peak of the frenzy had passed. Residential building permits that month were 34 percent below the previous December's, as measured by the Center for Business and Economic Research, which Schwer directs. And 15 percent fewer people were moving to Las Vegas -- some undoubtedly spooked by the region's steep jump in home prices. Pulte officials would not comment on the price reductions. In the wake of Pulte's move, other builders also cut prices but made no formal announcements. KB Home, the region's largest home builder, didn't cut prices but did tighten its policies on sales to investors. Contracts now stipulate, that, barring the loss of a job or other major problem, those who resell their properties within a year have to give KB Home the profit. Despite the builders' moves, Schwer and other experts say the Las Vegas market remains healthy. In recent months, they say, the number of homes for sale has declined and homes are selling faster. In January, however, there were still 13,800 homes for sale. Though the median price for a new home climbed 6 percent to $307,500, the median for an existing home -- $251,000 - was up only one half of one percent from a year before, according to Schwer. Over the long term, the area's job growth -- including a new 8,000-employee casino opening in April -- warm climate, entertainment options and well-equipped airport will continue to draw buyers, Schwer said. On a Friday morning in February, Bill Jeffers, who owns Valley Furniture in Livermore, toured a $731,000 home in a subdivision called Inverness. By buying a home in Las Vegas, Jeffers, who has lived on Maui for several years, will shorten his twice-monthly commute to the store and put his grandchildren into strong school systems. "I tried to get in last year, but there were just too many other buyers," said Jeffers, a Livermore native. Some making profits And some investors who bought wisely are making profits. Stephanie Wedge, a San Jose real estate agent who also brokers property in Las Vegas, bought a house for $625,000 last May. She put the 5-year-old home on the market on Feb. 23 for $775,000, and she expected to get an offer the following week. "That's a really good turnaround," said Wedge, who also has reserved a condo in a yet-to-be built high-rise. "I think it depends on where the property is -- and this is in a gated, country club community." The continued pace of construction serves as an outward sign of the region's confidence. On a stretch of freeway south of the Strip, a sign reads "KB Home, Next 5 Exits." Adding more houses to a market already flush with them would seem to only exacerbate any stagnation in the market. But Dennis Smith, president of Las Vegas' Homebuilders Research Inc. pointed out the vast majority of new homes are presold. The market "is still in correction mode because of the high inventory in the resale segment,'' he said. "It will probably take at least six months for that to end." So, will what happened in Vegas, stay in Vegas? Schwer doubts Las Vegas' deceleration will bleed into the Golden State -- or any other state -- in part because Las Vegas growth rates were so far above the norm. Others say the arc of Las Vegas' recent experience may contain a hint of the Bay Area's future. While the nine-county region saw much lower price appreciation last year than Las Vegas -- an increase of about 17 percent -- Ed Leamer, a UCLA economist, contends that both regions are enveloped in a speculative frenzy. In Las Vegas, an oversupply of homes relative to demand may spell price declines. Back in the Bay Area, Leamer thinks rising interest rates will take some of the air out of the market as fewer people qualify to buy expensive properties -- though any correction would be far less dramatic than Las Vegas'. "Because the market has cracked in Las Vegas doesn't mean it's imminent in other areas," Leamer said. "But it gives you a sense of what may happen in these areas in the face of rising interest rates." E-mail Kelly Zito at kzito@sfchronicle.com . Page A - 1 Get up to 50% off home delivery of the Chronicle for 12 weeks! MARKETING Compelling writer? Action 36 Cable 6 (KICU-TV) MECHANIC SF tugboat co POKER Expert poker player needed REAL ESTATE Sales *FREE TRAINING! Prudential CA Realty SALES Can you sell the President? IPA SALES Benefit package AGI Publishing SALES $125K PLUS In-Home Kitchen Kitchenworks, Inc. 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Greenstone FCS - Farm Credit Services for Michigan and Northeast Wisconsin - farm loans, country home loans, crop insurance, peril insurance, real estate leases, operating, equipment, facilities and other agriculture related expenses About GFCS | -- Contact Us | Locations -- ONLINE BANKING LOGIN Register Here Username Password -- -- -- -- -- OTS Loans Operating Loans Capital & Intermediate Term Loans Capital Lines of Credit Trade Credit Products Real Estate Loans Leasing Products About Country Living Vacant Land Loans Construction Loans Residential Real Estate Loans Agricultural Real Estate Loans Recreational Land Loans Operating, Equipment, & Machinery Loans Leasing Products Crop Insurance Life Insurance Appraisal Services Farm Cash Management Tax Services Farm Recordkeeping GFCS Property for Sale National Discount Programs Online Banking Loan Calculators Interest Rates with Terms & Conditions Loan Application Important Links Weather & News About Us Contact Us Events Company History Jobs Branch Locator News & Press Releases Stock Plan Our E-Newsletter system is currently offline for routine feature enhancements. Watch here for the upgraded system in the near future. Property For Sale News from MSU News from University of Wisconsin The Perfect Holiday Treat December Dell Saving MAC Marketline Ken Lake discusses the the issues that are key to running a successful farm. Ask the Expert Experts toll in on a variety of topics to aid todays farmer in making tough decisions Thinking about purchasing your own recreational land? Let the real estate experts at GreenStone Farm Credit Services help. We offer a variety of flexible financing options with competitive rates for the purchase, refinance or improvement of rural recreational properties - both small and large acreage. When you close your recreational land loan by December 31, 2005. Audio Response System Being Phased Out Effective December 31, 2005, customers of GreenStone Farm Credit Services will no longer have access to the audio response system through the 1-800-444-FARM number. The decision to no longer offer this service was based on the very low number of users of the system over the past 18 months. It is important to note that the toll-free 1-800-444-FARM number will continue to serve as an access point for customers to reach any of GreenStone’s 37 branch locations. Based on the location of a caller to the toll-free number, he or she will be automatically directed to the nearest GreenStone FCS office for direct assistance. For those customers looking for remote access to their accounts at any time of day or night, GreenStone FCS offers online banking. Through online banking, customers can view their latest account information, transfer funds, make loan payments, and much more. Customers can register for online banking by simply clicking on the “Register Here” link at the top of the home page. My Market Watch Gear Up Equipment Financing (requires login and password) Site Map | Security & Privacy Policy | Equal Housing Lender © 2004-2005 Greenstone Farm Credit Services.

Home For Sale

Frequently Asked Questions - 10. Capital Gains, Losses/Sale of Home Home | Contact IRS | About IRS | Site Map | Español | Help Advanced Search Search Tips IRS Resources Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions News Taxpayer Advocacy Where To File 10.1 Capital Gains, Losses/Sale of Home: Property (Basis, Sale of Home, etc.) What is the basis of property received as a gift? To figure the basis of property you get as a gift, you must know its adjusted basis to the donor just before it was given to you. You also must know its fair market value (FMV) at the time it was given to you. If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or loss when you dispose of the property. Your basis for figuring gain is the same as the donor's adjusted basis, plus or minus any required adjustments to basis while you held the property. Your basis for figuring a loss is the FMV of the property when you received the gift, plus or minus any required adjustments to basis while you held the property. See Adjusted Basis in Publication 551 , Basis of Assets . If you use the donor's adjusted basis for figuring a gain and get a loss, and then use the FMV for figuring a loss and get a gain, you have neither a gain or loss on the sale or disposition of the property. If the FMV is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. Increase your basis by all or part of any gift tax paid, depending on the date of the gift. Also, for figuring gain or loss, you must increase or decrease your basis by any required adjustments to basis while you held the property. See Adjusted Basis in Publication 551, Basis of Assets. If you received a gift before 1977, increase your basis in the gift (the donor's adjusted basis) by any gift tax paid on it. However, do not increase your basis above the FMV of the gift at the time it was given to you. If you received a gift after 1976, increase your basis by the part of the gift tax paid on it that is due to the net increase in value of the gift. Figure the increase to basis by multiplying the gift tax paid by the following fraction. The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. The net increase in value of the gift is the FMV of the gift less the donor's adjusted basis. The amount of the gift is its value for gift tax purposes, after reduction by any annual exclusion and any marital or charitable deduction that applies to the gift. For more information on the gift tax, please see Publication 950 , Introduction to Estate and Gift Taxes . For additional information on this subject see Gifts . References: Publication 551 , Basis of Assets Publication 950 , Introduction to Estate and Taxes I have investment property. Can you explain the term basis of assets? Basis is your investment in property for tax purposes. Before you can figure any gain or loss on a sale, exchange, or other disposition of property, or figure allowable depreciation, you must determine the adjusted basis. Adjusted basis is the result of increasing or decreasing your original basis according to certain events. Your original basis is usually your cost to acquire the asset. Increases to basis include but are not limited to: . Improvements having a useful life of more than a year . Assessments for local improvements . Sales tax . The cost of extending utilities lines to the property . Legal fees such as the cost of defending or perfecting title . Zoning costs Decreases to basis include but are not limited to: . Depreciation . Nontaxable corporate distributions . Casualty and theft losses . Easements . Rebates from the manufacturer or seller Additional information on basis can be found in Publication 551 , Basis of Assets, or Tax Topic 703 , Basis of Assets . References: Publication 551 , Basis of Assets Tax Topic 703 , Basis of Assets I sold my principal residence this year. What form do I need to file? If you meet the ownership and use tests, you will generally only need to report the sale of your home if your gain exceeds a certain dollar prescribed by law. To determine the amount of gain that can be excluded from income refer to Publication 523 Selling Your Home You may be entitled to exclude gain from income if during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). If you owned and lived in the property as your main home for less than 2 years, you may still be able to claim an exclusion in some cases. If you are required or choose to report a gain, it is reported on Form 1040, Schedule D (PDF) , Capital Gains and Losses . If you were on qualified extended duty in the U.S. Armed Services or the Foreign Service you may suspend the five-year test period for up to 10 years. You are on qualified extended duty when the extended duty lasts for more than 90 days or for an indefinite period AND: At a duty station that is at least 50 miles from the residence sold, or When residing under orders in government housing. This change applies to home sales after May 6, 1997. You may use this provision for only one property at a time and one sale every two years. For additional information on selling your home, refer to Publication 523 , Selling Your Home . References: Publication 523 , Selling Your Home Tax Topic 701 , Sale of your Home - after May 6, 1997 Tax Topic 703 , Basis of Assets If I sell my home and use the money I receive to pay off the mortgage, do I have to pay taxes on that money? It is not the money you receive for the sale of your home, but the amount of gain on the sale over your cost, or basis, that determines whether you will have to include any proceeds as taxable income on your return. You may be able to exclude any gain from income up to a maximum dollar limit. If you can exclude all of the gain, you do not need to report the sale on your tax return. To determine the maximum dollar limit you can exclude or for additional information on selling your home, refer to Publication 523 , Selling Your Home . References: Publication 523 , Selling Your Home Tax Topic 701 , Sale of your Home - after May 6, 1997 Tax Topic 703 , Basis of Assets If I take the exclusion of capital gain tax on the sale of my old home this year, can I also take the exclusion again if I sell my new home in the future? With the exception of the 2-year waiting period, there is no limit on the number of times you can exclude the gain on the sale of your principle residence so long as you meet the ownership and use tests. References: Publication 523 , Selling Your Home Tax Topic 701 , Sale of Your Home - after May 6, 1997 Tax Topic 703 , Basis of Assets I lived in a home as my principal residence for the first 2 of the last 5 years. For the last 3 years, the home was a rental property before selling it. Can I still avoid the capital gains tax and, if so, how should I deal with the depreciation I took while it was rented out? If, during the 5-year period ending on the date of sale, you owned the home for at least 2 years and lived in it as your main home for at least 2 years, you can exclude up to the maximum dollar limit. However, you cannot exclude the portion of the gain equal to depreciation allowed or allowable for periods after May 6, 1997. This gain is reported on Form 4797. If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, the amount you cannot exclude is the amount allowed. Refer to Publication 523 , Selling Your Home and Form 4797 (PDF), Sale of Business Property for specifics on calculating and reporting the amount of gain. References: Publication 523 , Selling Your Home Publication 527 , Residential Rental Property Publication 587 , Business Use of Your Home Form 4797 (PDF), Sale of Business Property How do you report the sale of a second residence? Your second home is considered a capital asset. Use Form 1040, Schedule D (PDF) to report sales, exchanges, and other dispositions of capital assets. References: Publication 544 , Sales and Other Dispositions of Assets Tax Topic 703 , Basis of Assets Tax Topic 409 , Capital Gains and Losses 10.2 Capital Gains, Losses/Sale of Home: Stocks (Options, Splits, Traders) How do I figure the cost basis of stock that has split, giving me more of the same stock, so I can figure my capital gain (or loss) on the sale of the stock? When the old stock and the new stock are identical the basis of the old shares must be allocated to the old and new shares. Thus, you generally divide the adjusted basis of the old stock by the number of shares of old and new stock. The result is your new basis per share of stock. If the old shares were purchased in separate lots for differing amounts of money, the adjusted basis of the old stock must be allocated between the old and new stock on a lot by lot basis. References: Publication 550 , Investment Income and Expenses Tax Topic 409 , Capital Gains and Losses How do I figure the cost basis when the stocks I'm selling were purchased at various times and at different prices? If you can identify which shares of stock you sold, your basis is what you paid for the shares sold (plus sales commissions). If you sell a block of the same kind of stock, you can report all the shares sold at the same time as one sale, writing VARIOUS in the "date acquired" column of Form 1040, Schedule D (PDF). However, what you enter into the "cost or other basis" column is the total of all the acquisition costs of the shares sold. If you cannot adequately identify the shares you sold and you bought the shares at various times for different prices, the basis of the stock sold is the basis of the shares you acquired first (first-in first-out). Except for certain mutual fund shares, you cannot use the average price per share to figure gain or loss on the sale of stock. For more information, refer to Publication 550 , Investment Income and Expenses . References: Publication 525 , Taxable and Nontaxable Income Publication 550 , Investment Income and Expenses Tax Topic 409 , Capital Gains and Losses Form 1040, Schedule D (PDF) How do we show on our tax form where dividends are reinvested? Some corporations allow investors to choose to use their dividends to buy more shares of stock in the corporation instead of receiving the dividends in cash. If you are a member of this type of plan, you must report the fair market value on the dividend payment date of the dividends that are reinvested as income on your tax return. You do not actually show that the dividends were reinvested on your return. Keep good records of the dollar amount of the reinvested dividends, the number of additional shares purchased, and the purchase dates. You will need this information when you sell the shares. Report the dividends that were reinvested with your other dividends, if any, on Form 1040 (PDF) or Form 1040A (PDF). If your total income from ordinary dividends exceeds a dollar amount set by law, you also must file either Form 1040, Schedule B (PDF) or Form 1040A, Schedule 1 (PDF). For more information on this and other types of dividend reinvestment plans, refer to Ordinary Dividends in Chapter 1 of Publication 550 , Investment Income and Expenses . References: Publication 550 , Investment Income and Expenses Form 1040, Schedule B (PDF) Tax Topic 404 , Dividends How do I compute the basis for stock I sold, when I received the stock over several years through a dividend reinvestment plan? The basis of the stock you sold is the cost of the shares plus any adjustments, such as sales commissions. If you have not kept detailed records of your dividend reinvestments, you may be able to reconstruct those records with the help of public records from sources such as the media, your broker, or the company that issued the dividends. If you cannot specifically identify which shares were sold, you must use the first-in first-out rule. This means that you deem that you sold the oldest shares first, then the next oldest, then the next-to-the-next oldest, until you have accounted for the number of shares in the sale. In order to establish the basis of these shares, you need to have kept adequate documentation of all your purchases, including those that were through the dividend reinvestment plan. You may not use an average cost basis. Only mutual fund shares may have an average cost basis. Refer to Publication 550 , Investment Income and Expenses, and Publication 551 , Basis of Assets . References: Publication 550 , Investment Income and Expenses Publication 551 , Basis of Assets Tax Topic 404 , Dividends How do I report participation in a qualified employee stock purchase plan on my tax return? If you participated in a qualified employee stock purchase plan, you do not include any amount in your gross income as a result of the grant or exercise of your option to purchase stock. When you sell the stock that you purchased by exercising the option, you may have to report compensation and capital gain or capital loss. For additional information on tax treatment and holding period requirements, refer to Publication 525 , Taxable and Nontaxable Income . References: Publication 525 , Taxable and Nontaxable Income I purchased stock from my employer under a qualified employee stock purchase plan. Now I have received a Form 1099-B from selling it. How do I report this? If the special holding period requirements are met, generally treat gain or loss from the sale of the stock as capital gain or loss. However, you may have compensation income if: The option price of the stock was below the stock's fair market value at the time the option was granted, or You did not meet the holding period requirement. The holding period requirements is that you must hold the stock for more than 2 years from the time the option is granted to you and for more than 1 year from when the stock was transferred to you. If you do not meet these holding period requirements, there is a disqualifying disposition of the stock. The compensation income that you should report in the year of the disqualifying disposition is the excess of the fair market value of the stock on the date the stock was transferred to you less the amount paid for the shares. If the holding period requirements are met, but the option price is below the fair market value of the stock at the time the option was granted, you report the discount as compensation income (wages) when you sell the stock. Generally, this compensation income is the lesser of the excess of the fair market value of the stock on the date of the disposition less the exercise price OR the excess of the fair market value of the stock at the time the option was granted less the exercise price. If the holding period requirement are met and your gain is more than the amount you report as compensation income, the remainder is a capital gain reported on Form 1040, Schedule D (PDF). If you sell the stock for less than the amount you paid for it, your loss is a capital loss, and you do not have ordinary income. For more information, refer to Publication 525 , Taxable and Nontaxable Income , and Publication 551 , Basis of Assets. References: Publication 525 , Taxable and Nontaxable Income Publication 551 , Basis of Assets Form 1040, Schedule D (PDF), Capital Gains and Losses Should I advise the IRS why amounts reported on Form 1099-B do not agree with my Schedule D for proceeds from short sales of stock not closed by the end of year? If you are able to defer the reporting of gain or loss until the year the short sale closes, there are certain notations you can make on your Form 1040, Schedule D (PDF) that will allow you to reconcile your Forms 1099-B to your Schedule D and still not recognize the gain or loss from the short sale. You will also need to attach a statement explaining the details of your short sale and that it has not closed as of the end of the year. Include your name as it appears on the return and your social security number. For more on these rules and exceptions that may apply, refer to Chapter 4 of Publication 550 , Investment Income and Expenses . References: Publication 550 , Investment Income and Expenses Tax Topic 409 , Capital gains and losses Do I need to pay taxes on that portion of stock I gained as a result of a split? No, you generally do not need to pay tax on the additional shares of stock you received due to the stock split. You will need to adjust your per share cost of the stock. Your overall cost basis has not changed, but your per share cost has changed. You will have to pay taxes if you have gain when you sell the stock. Gain is the amount of the proceeds from the sale, minus sales commissions, that exceeds the adjusted basis of the stock sold. References: Publication 550 , Investment Income and Expenses Tax Topic 409 , Capital gains and losses 10.3 Capital Gains, Losses/Sale of Home: Mutual Funds (Costs, Distributions, etc.) I have both purchased and sold shares in a money-market mutual fund. The fund is managed so the share price is constant. All gain is reported as dividends. Do I have to report the sale of these shares? Yes, you report the sale of your shares on Form 1040, Schedule D (PDF), Capital Gains and Losses . Generally, whenever you sell, exchange, or otherwise dispose of a capital asset, you report it on Schedule D. If the share price were constant, you would have neither a gain nor a loss when you sell shares because you are selling the shares for the same price you purchased them. If you actually owned shares that were later sold, the fund or the broker should have issued a Form 1099-B There is no requirement with that form that there be gain or loss on the sale, only a sale or exchange of an investment asset and sales proceeds. References: Publication 564 , Mutual Fund Distributions How do return of principal payments affect my cost basis when I sell mutual funds? A return of principal (or return of capital) reduces your basis in your mutual fund shares. Unlike a dividend or a capital gain distribution, a return of capital is a return of part of your investment (cost). However, basis cannot be reduced below zero. Once your basis reaches zero, any return of principal is capital gain and must be reported on Form 1040 Schedule D (PDF), Capital Gains and Losses . References: Publication 564 , Mutual Fund Distributions How do I calculate the average basis for the sale of mutual fund shares? In order to figure your gain or loss using an average basis, you must have acquired the shares at various times and prices and have left them on deposit in a managed account. There are two average basis methods: Single-category method, and Double-category method. Single-category method. First, add up the cost of all the shares you own in the mutual fund. Divide that result by the total number of shares you own. This gives you your average per share. Multiply that number by the number of shares sold. Double-category method. First, divide your shares into two categories, long-term and short-term. Then use the steps above to get an average basis for each category. The average basis for that category is then the basis of each share in the sale from that category. Once you elect to use an average basis method, you must continue to use it for all accounts in the same fund. You must clearly identify on your tax return the average basis method that you have elected to use. You do this identification by including "AVGB" in column (a) of Form 1040, Schedule D (PDF) . Refer to Publication 564 , Mutual Fund Distributions, Sales, Exchanges and Redemptions . References: Publication 564 , Mutual Fund Distributions Form 1040, Schedule D Instructions If I used an average basis method for shares of one mutual fund I sold, do I have to use it for all mutual funds I sell? No, you may use a different method, as long as you have not used an average basis method for that fund previously. Once you have elected to use an average basis method to compute the gain or loss on shares in a mutual fund, you must use that same method for the sale of shares from any account in that same fund. References: Publication 564 , Mutual Fund Distributions How do I calculate the average cost method of a mutual fund if the fund price splits? If your mutual fund splits, or adjusts its price, it is treated like a stock split. Your total basis doesn't change after the split, but since you now own more shares without paying any more money, your per-share basis will decrease. To calculate your per-share basis, divide the total cost that you have invested in the fund (minus any shares previously sold) by the current number of shares that you hold. References: Publication 564 , Mutual Fund Distributions I received a 1099-DIV showing a capital gain. Why do I have to report capital gains from my mutual funds if I never sold any shares? A mutual fund is a regulated investment company that pools funds of investors allowing them to take advantage of a diversity of investments and professional asset management. You own shares in the fund, but the fund owns assets such as shares of stock, corporate bonds, government obligations, etc. One of the ways the fund makes money for its investors is to sell these assets at a gain. If the asset was held by the mutual fund for more than one year, the nature of the income is capital gain, which gets passed on to you. These are called capital gain distributions, which are distinguished on Form 1099-DIV (PDF) , from income that is from other profits, called ordinary dividends. Capital gains distribution are taxed as long term capital gains regardless of how long you have owned the shares in the mutual fund. If your capital gains distribution is automatically reinvested, the reinvested amount is the basis of the additional shares purchased. References: Publication 564 , Mutual Fund Distributions 10.4 Capital Gains, Losses/Sale of Home: Losses (Homes, Stocks, Other Property) Is the loss on the sale of your home deductible? The loss on the sale of a personal residence is a nondeductible personal loss. References: Publication 523 , Selling Your Home Tax Topic 409 , Capital gains and losses I own stock which became worthless last year. Can I take a bad debt deduction on my tax return? If you own securities and they become totally worthless, you can take a deduction for a loss, but not for a bad debt. The worthless securities are treated as though they were capital assets sold on the last day of the tax year if they were capital assets in your hands. Report worthless securities on Form 1040, Schedule D (PDF), in Part 1 or 2 depending on whether you held the stock short term and write "Worthless." In the applicable column of Schedule D. For additional information, refer to Chapter 4 of Publication 550 , Investment Income and Expenses (Including Capital Gains and Losses). For more information on bad debts, refer to Tax Topic 453 , Bad Debt Deduction . References: Publication 550 , Investment Income and Expenses (Including Capital Gains and Losses) Form 1040, Schedule D (PDF), Capital Gains and Losses Tax Topic 453 , Bad Debt Deduction More Frequently Asked Tax Questions Accessibility | FirstGov.gov | Freedom of Information Act | Important Links | IRS Privacy Policy | U.S. Treasury

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