Wholesale Tax Implications

Wholesale Tax Implications

Parsippany, NJ · Member since 2008 · 2 posts · 2 votes

Hello All,

Just a quick question for the seasoned wholesalers out there. I'm wondering what the tax implications are specifically for wholesaling and which forms are utilized. Obv- my best bet is to touch base with an accountant but I was just wondering what everyone else's experience has been thus far. Thanks in advance.

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J ScottPro Member
Moderator
Investor · Sarasota, FL · Member since 2008 · 17k+ posts · 17k+ votes
15y
Originally posted by Matt James:
Is 15% tax earned income per property you wholesale, or is it done for the total net profit you make on all your wholesale deals?

The way taxes work (in very simplified terms) is as follows:

1. You add up all your income (from all sources)

2. You subtract all your deductible costs/expenses

3. You pay tax on the total amount that is left after you do 1 and 2

Now, the tax you pay is a progressive tax, which means that as you earn more, you're taxed more (the first dollar you earn is taxed less than the hundred-thousandth dollar you earn).

Specifically, for 2011, the first $17,000 you earn is taxed at 10%. Anything between $17,001 and $69,000 is taxed at 15%. Anything between $69,001 and 139,350 is taxed at 25%. And it continues upwards, with higher dollar figures paying higher percentage of taxes.

So, let's say you wholesale 10 houses in 2011, each generating $10,000 in profit, for a total profit of $100,000. And let's say that you have $15,000 in deductible expenses (car mileage, office supplies, phone charges, etc).

Therefore, your net income is $85,000 ($100,000 minus $15,000).

Your taxes on $85,000 would be:

- 10% of the first $17,000
- 15% of $17,001 - $69,000
- 25% of $69,001 - $85,000

That equals:

$1700 + $7800 + $4000 = $13,500

So, you'd be paying about $13,500 on income of $85,000, or about 15.8% in this example.

Of course, it's going to be more complicated than this in the real world, but that's the gist of it...

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  • Real Estate Investor · Mobile, AL · Member since 2008 · 19 posts · 2 votes
    18y

    You wholesale income will be earned income and subject to all applicable taxes including self employment. Just like having a job. In fact your entity will be treated with dealer status as well.

  • Residential Real Estate Agent · Los Angeles, CA · Member since 2008 · 1k+ posts · 9 votes
    18y

    Employers pay some of the cost before you get paid via paycheck and they are allowed this as a tax deduction. You will have to account for all the cost and are only able to deduct half (the part that your employer would have paid) when tax season comes. You might want to consider having a different set up for you do not want to be considered a deal.

    When in doubt check with your legal consultant!

  • Real Estate Investor · Albuquerque, NM · Member since 2011 · 156 posts · 20 votes
    15y

    I had a question about taxes for wholesaling, is it better to start an LLC to avoid capital gains? I don't get how the whole earned income thing works? Also I read that you do not want to be listed as a dealer on taxes either...How do you all file your taxes without high percentages taken from profits?

  • Investor · Willow Spring, NC · Member since 2009 · 5k+ posts · 3k+ votes
    15y

    When I see the words "avoid" and "taxes" in the same sentence, I cringe. I would seek a competent accountant to help with your specific needs.

  • J ScottPro Member
    Moderator
    Investor · Sarasota, FL · Member since 2008 · 17k+ posts · 17k+ votes
    15y

    Matt -

    If you're wholesaling, you will be treated as a dealer, but you won't be paying capital gains. This is considered earned income (just as if you were an employee or a business owner buying and reselling any other product) and you will be taxed at your marginal tax rate. This means that the more money you earn, the more you will be paying in taxes on the higher amounts.

    There are some basic strategies for minimizing your tax burden, but in general, if you're going to wholesale (or rehab/flip), the more money you earn, the more you're going to pay in taxes.

    Btw, you said you want to avoid capital gains. Most investors are very happy paying capital gains rates these days, as they are low compared to historic capital gains rates and low compared to the marginal tax rates if you're earning a decent amount (over six figures). In general, if you're doing well in your business, you'd probably rather pay capital gains than marginal rates -- though that's not generally up to you.

  • Real Estate Investor · Albuquerque, NM · Member since 2011 · 156 posts · 20 votes
    15y

    Is 15% tax earned income per property you wholesale, or is it done for the total net profit you make on all your wholesale deals?

  • J ScottPro Member
    Moderator
    Investor · Sarasota, FL · Member since 2008 · 17k+ posts · 17k+ votes
    15y
    Originally posted by Matt James:
    Is 15% tax earned income per property you wholesale, or is it done for the total net profit you make on all your wholesale deals?

    The way taxes work (in very simplified terms) is as follows:

    1. You add up all your income (from all sources)

    2. You subtract all your deductible costs/expenses

    3. You pay tax on the total amount that is left after you do 1 and 2

    Now, the tax you pay is a progressive tax, which means that as you earn more, you're taxed more (the first dollar you earn is taxed less than the hundred-thousandth dollar you earn).

    Specifically, for 2011, the first $17,000 you earn is taxed at 10%. Anything between $17,001 and $69,000 is taxed at 15%. Anything between $69,001 and 139,350 is taxed at 25%. And it continues upwards, with higher dollar figures paying higher percentage of taxes.

    So, let's say you wholesale 10 houses in 2011, each generating $10,000 in profit, for a total profit of $100,000. And let's say that you have $15,000 in deductible expenses (car mileage, office supplies, phone charges, etc).

    Therefore, your net income is $85,000 ($100,000 minus $15,000).

    Your taxes on $85,000 would be:

    - 10% of the first $17,000
    - 15% of $17,001 - $69,000
    - 25% of $69,001 - $85,000

    That equals:

    $1700 + $7800 + $4000 = $13,500

    So, you'd be paying about $13,500 on income of $85,000, or about 15.8% in this example.

    Of course, it's going to be more complicated than this in the real world, but that's the gist of it...

  • Will BarnardPro Member
    Moderator
    Developer · Santa Clarita, CA · Member since 2008 · 15k+ posts · 10k+ votes
    15y

    Also remember that the taxes mentioned by Jason only included the Federal level. You then have State income taxes too, unless you are lucky enough to live in a state with no state income taxes!

  • Real Estate Investor · Albuquerque, NM · Member since 2011 · 156 posts · 20 votes
    15y

    Will I live in New Mexico, we don't have state income tax here.

    @ J Scott - Thank you!

  • Real Estate Investor · Albuquerque, NM · Member since 2011 · 156 posts · 20 votes
    15y

    edit: Nevermind we do have income tax but they are low.

  • Investor · Suwanee, GA · Member since 2013 · 251 posts · 30 votes
    13y

    this is very helpful information.

  • Investor · San Angelo, TX · Member since 2014 · 27 posts · 5 votes
    11y

    We've also got to be clear that this is only considering federal income tax and not payroll taxes (or self-employment taxes) of Social Security and Medicare; of which Social Security is 12.4% (up to $117K of total earned income) and medicare of 2.9%.

    For more information about self-employment tax burdens see: http://www.irs.gov/Businesses/Small-Businesses-&-S...

    Once again, this would be a great topic for a tax professional.

  • Accountant, Enrolled Agent · Grayslake, IL · Member since 2011 · 5k+ posts · 2k+ votes
    11y

    J Scott covered it pretty well you are considered a self-employed individual you will file a Schedule C on your tax return

  • Bedford, NH · Member since 2012 · 2k+ posts · 1k+ votes
    11y

    Pretty sure the OP has either figured it out, or is in jail for tax evasion.  It's been 6 years since the question was asked.

  • Real Estate Agent · Sarasota, FL · Member since 2016 · 91 posts · 26 votes
    10y
    Originally posted by @Richard C.:

    Pretty sure the OP has either figured it out, or is in jail for tax evasion.  It's been 6 years since the question was asked.

     lol. Was a good read

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