REAL ESTATE TAX SERVICES

At 4 Pines Tax, we provide a full range of tax compliance and consulting services to individuals and entities in the real estate industry—as well as businesses in other industries that own or occupy real estate. Our team has extensive experience structuring the acquisition, operation, and disposition of real estate assets in a tax-efficient manner.

Consulting Services

We help our clients navigate the complexities of real estate taxation through services such as:

• Structuring real estate holdings through partnerships, LLCs, REITs, and other entities
• Reviewing and analyzing partnership agreements
• Evaluating business and tax structuring alternatives
• Supporting acquisition and disposition negotiations
• Minimizing UBTI (Unrelated Business Taxable Income) for tax-exempt investors
• Maximizing capital gain treatment on asset sales
• Structuring like-kind and reverse like-kind exchanges
• Performing acquisition due diligence
• Planning for foreign investment in U.S. real property
• Addressing passive activity loss limitations
• Wealth transfer and estate planning for real estate investors
• Structuring equity raises, syndications, and opportunity zone funds
• Allocating purchase price for tax optimization
• Addressing state and local tax matters, including income sourcing, withholding, and transfer taxes
• Planning for charitable contributions of appreciated real estate

Compliance Services

We also deliver comprehensive tax compliance support, including:

• Calculating taxable income (OID, bond premium, and market discount) using the PAC method for prepayable debt pools
• Preparing federal, state, and local tax returns for real estate entities
• Handling withholding and exemption tax filings
• Establishing tax capitalization policies for fixed asset additions

At 4 Pines Tax, our clients’ needs are our highest priority. As a tax-focused firm independent from audit services, we avoid common conflicts of interest and maintain full objectivity in the advice we provide.