Installment sales offer a great tax-planning opportunity for sellers. It is up to the tax advisor to explain the ramifications of installment sales to clients who are thinking about selling property or who have already made the sale. This course will help you explain when installment sale treatment can and cannot be used. It also covers the nuts and bolts of installment sales, including interest, math computations, contingent payments, sales to related parties, electing out of an installment sale, disposition of installment obligations, and other planning opportunities.
Upon successful completion of this course, participants will be able to:
- List the types of transactions that cannot be reported under the installment method
- Identify whether the installment sale agreement carries adequate interest
- Calculate gain on installment payments under a contingent payment agreement
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