Small Residential Projects 1

California

Available Residential project

Highlights

ESTIMATED TOTAL TAX SAVINGS

$254,832

ESTIMATED TOTAL REVENUE

$7,500

ESTIMATED TOTAL RETURN

$262,332

The total return on your purchase in this project from tax credits, ordinary depreciation, bonus depreciation, and revenue share.

ROI

1.75x

This represents an estimated 1.75x return on capital

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Description

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Location

 

Summary

Deal Terms

Purchase amount $150,000


Project value $310,000


Flexibility in
purchase amount No


Ownership
structure Flip partnership


Availability Available


Payment
structure

50% down, 50%
upon completion


Eligibillity for H1B
holders Not eligible

Federal Investment Tax Credit $122,760 This project earns a $122,760 tax credit

Savings from Federal Depreciation $90,842 You will be eligible for $90,842 from federal depreciation

Savings from State Depreciation $41,230 You will be eligible for $41,230 from state depreciation

Project Income $7,500 You could earn $7,500 in total income from your ownership in this project

Total Returns $262,332 You could earn $262,332 in total returns from your purchase

Inputs

Purchase Amount $150,000 The minimum purchase for this project $150,000. The numbers herein assume that you purchased the minimum

Federal margin Tax Rate 37.00% Based on your taxable income, we have estimated your federal rate to be 37.00%

State Marginal Tax Rate 13.30% Based on your taxable income, we have estimated your federal rate to be 13.30% ( calculated base on California tax rates)

Tax Credits

Investment Tax credit Rate 40% The minimum purchase for this project $150,000. The numbers herein assume that you purchased the minimum

Year 1 ITC $122,760 This is the tax credit you will receive in year 1

Additional ITC $0 This is the tax credit that will carry over to year 2, if any

Total Investment Tax Credits for Project $122,760 You will receive all of your credits as a reduction on your taxes in the year you invest

Depreciation

Total federal depreciation deduction $245,520


Total state depreciation deduction
$306,900

Year 1 federal depreciation tax savings $90,842



Year 2-5 federal depreciation tax savings
$0

Year 1 state depreciation tax savings $8,164

Year 2-5 state depreciation tax savings $32,654

Total depreciation savings for project $132,072

The total depreciation you will be allowed to deduct from your income on your federal taxes over 5 years. You may take 100% of this deduction in year 1 and 5% in each of the next 4 years.

The total depreciation you will be allowed to deduct from your income on your federal taxes over 5 years. You may take one-fifth of this deduction each year.

The total depreciation you will be allowed to deduct from your income on your federal taxes over 5 years. You may take one-fifth of this deduction each year.

The total depreciation you will be allowed to deduct from your income on your federal taxes over 5 years. You may take one-fifth of this deduction each year.

The amount you will save on your state taxes as a result of your first-year depreciation deduction.


The amount you will save on your state taxes as a result of your remaining depreciation deduction.


The total amount you will save on your taxes over the first 5 years from depreciation deduction.

Cash Flow

Project Annual Cash Flow Rate 1% In most project contracts, the buyer is entitled to preferred 1% return on cash flow for the first five years


Annual Cash flow
$1,500 Your revenue share times your purchase

Cash Flow Time Horizon 5 Years By contract, this project will return revenue for 5 years



Total Project Cash Flow
$7,500 This is the pre-tax revenue share from the project

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