How Does the Net Investment Income Tax (NIIT) Affect 1031 Exchanges?
The short answer is this: a properly structured 1031 exchange can help defer both capital gains tax and the NIIT, but it does not make the tax disappear forever. The NIIT is a 3.8% tax on certain investment income for Continue reading How Does the Net Investment Income Tax (NIIT) Affect 1031 Exchanges?