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U.S. Real Estate Investment Tax Strategies — Depreciation to 1031 Exchange

Daniel Park
June 14, 2026
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U.S. Real Estate Investment Tax Strategies — Depreciation to 1031 Exchange

Rental Income and Taxes

U.S. real estate investment is a popular wealth-building strategy among Korean Americans. With the right tax strategies, you can legally minimize your tax burden significantly.

Depreciation Deduction

Residential rental properties can be depreciated over 27.5 years, while commercial properties use a 39-year schedule.

1031 Like-Kind Exchange

Capital gains taxes from selling an investment property can be deferred by exchanging into a like-kind property within 180 days.

Passive Activity Loss Rules

Taxpayers with AGI under $100,000 may deduct up to $25,000 in passive losses annually.

Real estate tax strategies vary by individual circumstances. Partner with TPT Tax to build a customized plan for your portfolio.