Eminent Domain Tax Help publishes educational information about the tax treatment of condemnation awards, involuntary conversions, and related reporting. Nothing on this site is tax advice, legal advice, or accounting advice, and reading it does not create a professional relationship of any kind.

No professional relationship

We are a publisher, not your tax adviser and not your attorney. We do not know your basis, your holding period, your entity structure, your state of residence, or the terms of your settlement. Those facts change the answer. Before you act, take your documents to a CPA, enrolled agent, or tax attorney who can review them.

Tax law changes

Federal and state tax rules change, and so do the forms and instructions that implement them. Figures, thresholds, and deadlines described here are current only as of the date shown on the page. Always confirm any number against the current Internal Revenue Service publication, form instruction, or state revenue department guidance before relying on it.

No guarantee of outcome

Descriptions of how a rule has been applied are not a prediction of how it will apply to you. Tax positions depend on facts, documentation, and in some cases on the judgment of a reviewing agent. We make no representation that any strategy described here will produce a particular result.

Third party links

We link to government sources, court opinions, and other outside materials so you can verify what we write. We do not control those sites and are not responsible for their content or availability.

Sourcing standard

We research against primary sources first: the Internal Revenue Code, Treasury regulations, IRS publications and forms, court opinions, and state statutes and revenue department guidance. Each article lists the sources it relies on. Where a point could not be verified against a primary source, we say so on the page rather than state it as settled.

Corrections

If you find an error, tell us and we will check it. Accuracy matters more to us than being first, and we would rather correct a page than defend it.

Contact

Questions about this disclaimer or about anything published here can be sent through our contact page.

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