10/28/2026
Seller financing changes when cash arrives. It may spread eligible gain if the transaction qualifies, while actual ordinary recapture remains a sale-year item. Anomaly’s article explains why the depreciation schedule and note terms belong in the same planning conversation.
Thinking about carrying a buyer note? Anomaly's real estate tax analysis coordinates depreciation schedules, sale terms, and cash-flow timing. Book a call at anomalycpa.com.
Read the full article: https://www.anomalycpa.com/post/can-an-installment-sale-defer-depreciation-recapture-on-a-rental-property