AICPA Certified
IRS Authorized
500+ Clients

Real Estate Accounting Services

Specialized accounting and tax services for real estate investors, developers, and property management companies. Maximize your returns and minimize your tax burden with expert guidance.

Property Portfolio Management
Tax Optimization
Financial Reporting

Comprehensive Real Estate Services

From individual rental properties to complex development projects, we provide specialized accounting services tailored to the real estate industry.

Rental Property Accounting

Starting at $150/month per property

Complete accounting for residential and commercial rental properties

Key Services:

  • Rental income tracking and reporting
  • Expense categorization and deduction optimization
  • Depreciation calculations and schedules
  • Tenant security deposit management
  • +2 more services

Ideal For:

Individual landlords and small property management companies

Real Estate Development Accounting

Starting at $500/month per project

Specialized accounting for real estate development projects

Key Services:

  • Project cost accounting and tracking
  • Construction work-in-progress reporting
  • Developer fee calculations
  • Joint venture accounting
  • +2 more services

Ideal For:

Real estate developers and construction companies

1031 Exchange Consulting

Starting at $2,500 per exchange

Expert guidance through like-kind exchange transactions

Key Services:

  • 1031 exchange structuring and planning
  • Identification period management
  • Exchange period compliance
  • Qualified intermediary coordination
  • +2 more services

Ideal For:

Real estate investors seeking tax deferral strategies

Property Management Financial Reporting

Starting at $300/month

Comprehensive financial reporting for property management companies

Key Services:

  • Owner financial statements
  • Cash flow reporting by property
  • Rent roll analysis and variance reporting
  • Maintenance and capital expenditure tracking
  • +2 more services

Ideal For:

Property management companies and REITs

Depreciation Optimization

Starting at $200/hour

Maximize depreciation benefits for real estate investments

Key Services:

  • Cost segregation studies coordination
  • Bonus depreciation strategies
  • Section 179 deduction optimization
  • Improvement vs. repair analysis
  • +2 more services

Ideal For:

Real estate investors with significant property portfolios

Multi-State Tax Compliance

Starting at $150 per state return

Navigate complex multi-jurisdictional tax requirements

Key Services:

  • State income tax filing strategies
  • Non-resident state tax planning
  • Composite and unified return filings
  • State tax nexus analysis
  • +2 more services

Ideal For:

Investors with properties across multiple states

Property Type Expertise

Each property type has unique accounting challenges and tax opportunities. Our specialized approach ensures optimal results for your specific investments.

Single-Family Rentals

Common Challenges:

  • Expense tracking
  • Depreciation calculations
  • Tenant turnover costs

Our Solutions:

  • Automated expense categorization
  • Depreciation schedules
  • Vacancy loss tracking

Tax Benefits:

Depreciation deductions
Repair deductions
Property tax deductions

Multi-Family Properties

Common Challenges:

  • Unit-level profitability
  • Common area allocations
  • Capital improvement tracking

Our Solutions:

  • Unit-by-unit reporting
  • Expense allocation methods
  • CapEx vs OpEx analysis

Tax Benefits:

Accelerated depreciation
Energy efficiency credits
Low-income housing credits

Commercial Real Estate

Common Challenges:

  • Complex lease structures
  • Tenant improvement accounting
  • Common area maintenance

Our Solutions:

  • Lease accounting compliance
  • TI amortization tracking
  • CAM reconciliation

Tax Benefits:

Section 199A deductions
Like-kind exchanges
Cost segregation benefits

Real Estate Funds

Common Challenges:

  • Investor reporting
  • Carried interest calculations
  • Waterfall distributions

Our Solutions:

  • Partner capital tracking
  • Performance fee calculations
  • Distribution automation

Tax Benefits:

Pass-through taxation
Carried interest treatment
Investment expense deductions

Real Estate Tax Strategies

Advanced tax strategies specifically designed for real estate investors to maximize returns and minimize tax liability.

1031 Like-Kind Exchanges

Defer capital gains taxes through property exchanges

Up to 40% in deferred taxes

Key Benefits:

Tax deferral
Portfolio diversification
Leverage opportunities

Important Considerations:

  • 45-day identification period
  • 180-day exchange period
  • Like-kind property requirements

Cost Segregation Studies

Accelerate depreciation through component reclassification

$25,000 - $300,000+ first year

Key Benefits:

Immediate tax savings
Improved cash flow
Bonus depreciation benefits

Important Considerations:

  • Property type suitability
  • Cost-benefit analysis
  • Audit risk management

Opportunity Zone Investing

Defer and reduce capital gains through QOZ investments

Up to 100% tax elimination

Key Benefits:

Capital gains deferral
Potential tax elimination
Community development

Important Considerations:

  • 10-year holding period
  • Qualified opportunity fund structure
  • Substantial improvement requirements

Real Estate Professional Status

Unlock passive loss limitations through professional status

Varies by loss amount

Key Benefits:

Unlimited loss deductions
Current year loss recognition
Improved tax efficiency

Important Considerations:

  • 750-hour material participation
  • More than 50% time requirement
  • Documentation requirements

Key Real Estate Metrics

Understanding and tracking the right metrics is crucial for real estate investment success. We help you monitor and optimize these key performance indicators.

Cap Rate

Net Operating Income ÷ Property Value

Benchmark:
4% - 10%

Property valuation and investment comparison

Cash-on-Cash Return

Annual Cash Flow ÷ Cash Invested

Benchmark:
6% - 12%

Return on actual cash investment

Debt Service Coverage Ratio

Net Operating Income ÷ Annual Debt Service

Benchmark:
1.25x or higher

Loan qualification and risk assessment

Gross Rent Multiplier

Property Value ÷ Gross Annual Rent

Benchmark:
8 - 12

Quick property valuation method

Occupancy Rate

Occupied Units ÷ Total Units

Benchmark:
90% - 95%

Revenue stability and management efficiency

Operating Expense Ratio

Operating Expenses ÷ Gross Operating Income

Benchmark:
35% - 45%

Operational efficiency measurement

Compliance & Reporting

Real estate investments involve complex compliance requirements across multiple jurisdictions. We ensure you meet all obligations while optimizing your tax position.

Federal Tax Compliance

  • Schedule E rental income reporting
  • Form 4562 depreciation reporting
  • Form 8824 like-kind exchange reporting
  • Passive activity loss limitations
  • Section 199A QBI deductions

State Tax Compliance

  • Multi-state income tax filings
  • Non-resident withholding requirements
  • Property tax reporting and appeals
  • State-specific depreciation adjustments
  • Franchise tax and gross receipts taxes

Financial Reporting

  • GAAP-compliant financial statements
  • Fair value measurements (ASC 820)
  • Lease accounting (ASC 842)
  • Revenue recognition (ASC 606)
  • Impairment testing (ASC 360)

Regulatory Compliance

  • SEC reporting for public REITs
  • Fair housing compliance
  • Environmental disclosure requirements
  • Anti-money laundering (AML) compliance
  • Foreign investment reporting (FIRPTA)

Real Estate Client Success

See how our specialized real estate accounting services have helped clients optimize their investments and achieve significant tax savings.

Portfolio Size
25 Properties
$75,000/year
Annual Benefit
"OICPA's real estate accounting expertise helped us optimize our depreciation strategies and save $75,000 annually."
James Patterson
Patterson Real Estate Holdings
Rental Property Accounting
Cost Segregation
Portfolio Size
$50M Development Projects
$200,000 tax deferral
Annual Benefit
"Their development accounting and 1031 exchange guidance has been invaluable for our growth strategy."
Maria Gonzalez
Coastal Development Partners
Development Accounting
1031 Exchanges
Portfolio Size
200+ Units
30% time savings
Annual Benefit
"The multi-state compliance support and financial reporting has streamlined our operations significantly."
Robert Chen
Multi-State Property Management
Property Management Reporting
Multi-State Compliance

Real Estate Accounting FAQ

Common questions about real estate accounting, taxation, and compliance requirements.

How is rental property income taxed?

Rental income is generally taxed as ordinary income on Schedule E. However, you can deduct operating expenses, depreciation, and other qualifying costs. Real estate professionals may be able to deduct losses against other income, while passive investors are subject to passive activity loss limitations.

What expenses can I deduct for rental properties?

Deductible expenses include mortgage interest, property taxes, insurance, repairs, maintenance, property management fees, advertising, legal fees, and depreciation. Capital improvements must be depreciated over time rather than deducted immediately.

How does depreciation work for real estate?

Residential rental property is depreciated over 27.5 years, while commercial property is depreciated over 39 years using straight-line depreciation. Cost segregation studies can accelerate depreciation on certain components like fixtures and equipment.

What is a 1031 exchange and how does it work?

A 1031 exchange allows you to defer capital gains taxes by exchanging one investment property for another like-kind property. You have 45 days to identify replacement properties and 180 days to complete the exchange through a qualified intermediary.

Do I need to file tax returns in multiple states?

If you own rental property in states other than your residence, you may need to file non-resident tax returns in those states. Some states have reciprocity agreements or composite filing options that can simplify compliance.

How can I qualify as a real estate professional for tax purposes?

To qualify as a real estate professional, you must spend more than 750 hours per year in real estate activities and more than 50% of your working time in real estate. This status allows you to deduct rental losses against other income without passive activity limitations.

Maximize Your Real Estate Investment Returns

Let our real estate accounting specialists help you optimize your portfolio's performance and minimize your tax burden through strategic planning and expert guidance.