Real Estate

Real estate owners and investors face a tax code built specifically around them — depreciation, like-kind exchange, passive activity rules, basis, and the interaction between holding and operating entities. Moore & Farrington advises property owners, developers, and investors across Denver and San Diego on the planning and compliance that real estate demands.

We work with owners of residential and commercial rental property, multi-member LLCs and partnerships holding real estate, developers managing project entities, and individuals navigating a sale or exchange. Strategic tax planning for real estate means timing depreciation, evaluating 1031 exchanges, structuring ownership to protect basis, and coordinating the entity returns with the personal return. For clients with property in more than one state, we manage the multi-state sourcing and filing that follows the income.

Whether the portfolio is a single rental or a complex set of holdings, the work is the same: clean records, proactive planning, and returns that reflect the actual economics of the property. Real estate rewards owners who plan — and punishes those who reconcile at year-end. We help you stay on the planning side.