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Tax Benefits of Leasing Properties for a Business

A constant concern to all business owners is having sufficient funds available to pay operating expenses. To avoid the high costs of purchasing real estate and equipment, many businesses choose to lease the property instead. In addition to the conservation of cash and mitigating the risk inherent in making property purchases, there are also many tax benefits to leasing property.

The main tax benefit to leasing property, such as real estate, is that it allows the business to deduct all lease payments as it makes them rather than recovering the purchase price through depreciation deductions over multiple decades. However, you can only deduct the payments you make that cover your use of the property during the tax year. For example, if you prepay two years of lease payments on January 1, 2011, you can only deduct half the payment on your 2011 business return.

When the lessor requires your business to assume responsibility for tax payments, such as state and local property taxes, in addition to the lease payments, the IRS allows you to treat those tax payments as deductible lease payments. For example, suppose you rent a commercial building and the lease agreement requires you to make monthly lease payments of $5,000 plus assume responsibility for the annual property taxes of $12,000. This situation allows you to increase your monthly lease deduction by $1,000 to $6,000. Essentially, this provides you with the same deductions available to businesses that purchase the real estate.

A lease generally provides the lessee with a transferrable interest, meaning they can transfer the remaining term of the lease to another business at a premium. If your business takes over such a lease and the lessee requires you to make a separate payment for the lease transfer in addition to your obligation to make all remaining lease payments to the property owner, this cost is also deductible. However, any payment you make to acquire a lease is not fully deductible in the year of payment if the remaining life of the lease covers more than one tax year. For example, if you provide the current lessee a $50,000 payment to take over his lease, which has 10 years remaining on it – you can deduct $5,000 per year in addition to any deductible taxes and lease payments you make.

One deduction that’s only available to businesses that lease property is the cost of cancelling a lease. If you decide to move your business operations to a different location, but your lease agreement requires a penalty payment for cancelling the lease early, you can deduct the entire cost in the year you make the payment. In contrast, there aren’t similar types of deduction when you own the property since property ownership doesn’t provide the same flexibility as leasing.