IRS Real Estate Tax Center
General Information for Businesses
Small Business and Self-Employed One-Stop Resource
This section provides general small business information useful in all
industries and professions. It includes links to small business products,
employment taxes, electronic filing and paying, taxpayer burden reduction,
abusive tax avoidance transactions, and many other topics.
Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue
Management Resolution System (IMRS). When stakeholder organizations notify
the IRS of concerns about IRS policies, practices and procedures, SL
researches the issues to bring about resolution.
Resources for Specific Communities
Industries and Professions
Specific tax information for Agriculture, Automotive, Construction,
Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate,
Restaurants, Tax Professionals, and other industries.
Resources Specific to Real Estate
Real Estate
The links on this page provide information such as tax tips and trends and
statistics for the Real Estate industry.
Tax Tips - Real Estate
This section contains information on topics such as tax credits, rental
income and expenses and the sale of your residence.
Avoiding Problems - Real Estate
This section contains important information on recordkeeping and warns you
of fraudulent real estate schemes.
Tax Laws and Regulations - Real Estate
This page provides links to recent revenue rulings and court cases, legal
determination of business use of the home and regulations for the small
business.
Trends and Statistics - Real Estate
This site provides industry specific and general survey results that should
be of interest to the small business owner.
Audit Technique Guides - Real Estate
The IRS Market Segment Specialization Program (MSSP) publishes various
guides for use by IRS employees conducting audits and as information for
taxpayers and practitioners.
Related Links - Real Estate
This page provides you links to sites that have specific information dealing
with real estate.
Financial Resources - Real Estate
This section provides you with direct links to many commonly used financial
resources for small businesses.
Tax Rules for Foreign Investors in U.S. Real Property
The disposition of a U.S. real property interest by a foreign person
(transferor) is subject to the Foreign Investment in Real Property Tax Act
of 1980 (FIRPTA) income tax withholding. FIRPTA authorized the United States
for the first time to tax foreign persons on disposition of U.S. Real
Property Interests (USRPI).
