А, ну там и деньги и закрытие одновременно. 2019 - без сомнения.

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Девы вы как не читаете вообще?

Пишу же — investment property!
Пишу— клозинг 12/30, а платёж прийдет 1/3! Не успеет bank wire деньги after closing!
ВСЕГДА ТАК— закрываются, а потом ждут funding иногда по 3—5 бизнес дней!

Поэтому и вопрос возник— если клозинг 12/30/2010, а деньги на счёт приходят 1/3/2020 то в какой год пойдёт доход за эту проперти?

Если было бы все идеально по книжкам ( клозинг и фанданг в 2019= налог платить в 2019) ,то я и САМА БЫ СООБРАЗИЛА!

Constructive Receipt
The taxpayer has constructive receipt of income when an amount is credited to the taxpayer’s account or made available to the taxpayer without restriction. The taxpayer does not need to have actual possession of the income. If the taxpayer authorizes someone to act as his agent and to receive income for him, the taxpayer must include the amount in income when the agent receives the income.

When a taxpayer receives income in the form of a check, the amount is counted as income on the date the check is received by the taxpayer. Waiting to deposit or cash a check will not change the date that the amount is counted as income.

Example 1: Jim Smith invoices a customer and receives a check before the end of the current year. The check is considered income when Jim receives the check. It does not matter when the check is actually cashed or when the funds are available at the bank. If, instead, the customer mails the check to Jim Smith on December 31 of the current tax year and he does not actually receive it until January 3 of the following tax year, it is not taxed as income until January 3.

Поэтому и вопрос возник— если клозинг 12/30/2010, а деньги на счёт приходят 1/3/2020 то в какой год пойдёт доход за эту проперти?

!

Constructive Receipt
The taxpayer has constructive receipt of income when an amount is credited to the taxpayer’s account or made available to the taxpayer without restriction. The taxpayer does not need to have actual possession of the income. If the taxpayer authorizes someone to act as his agent and to receive income for him, the taxpayer must include the amount in income when the agent receives the income.

When a taxpayer receives income in the form of a check, the amount is counted as income on the date the check is received by the taxpayer. Waiting to deposit or cash a check will not change the date that the amount is counted as income.

Example 1: Jim Smith invoices a customer and receives a check before the end of the current year. The check is considered income when Jim receives the check. It does not matter when the check is actually cashed or when the funds are available at the bank. If, instead, the customer mails the check to Jim Smith on December 31 of the current tax year and he does not actually receive it until January 3 of the following tax year, it is not taxed as income until January 3.

Девочки, прошу прощения за мой вопрос.
Знаю, что уже 100 раз это обсуждалось, но все же хочу уточнить по eBay продажам:

PayPal will track the payment volume of your account(s) to check whether your payment volume exceeds both of these levels in a calendar year:
• $20,000 USD in gross payment volume from sales of goods or services in a single calendar year
• 200 payments for goods or services in the same year

Вопрос:
Если меньше 20К за год общей валовой выручки, но транзакций больше чем 200
(у меня мелочевка от $5 и ниже), получу я tax form 1099-K или нет?
Вот не понятно мне. Написано, что должны превысить лимит обе позиции.
А если одна позиция превышает лимит?

Не должно быть формы— у вас не выполняются ОБА условия; все у вас хорошо формы не будет