IRA Tax Services for Self-Directed IRAs

Savvy Investments Require Savvy IRA Tax Services Professionals


Providing industry-best IRA tax services to self-directed IRA and HSA investors since 2003.

IRA 1031 Exchanges

IRA Tax Services provides consultation and filings related to tax-deferred 1031 exchanges within IRAs when UBIT from the sale of the asset occurs. Historically this strategy has remained relatively unknown within the IRA industry, and has not been fully utilized by IRA investors. UBIT may be deferred or, in the case of the asset being debt free for the year, completely eliminated.

UBIT Analysis

Analyzing the rate of return for debt-leveraged property within an IRA can be complicated, especially if you are unable to calculate the expense of UBIT for the investment. This service is useful for investors who are anticipating the purchase of debt-leveraged property, but are unsure of how to optimize the rate of return. Factors such as debt pay down, LTV, cap rate, and mortgage interest can complicate the calculation further. IRS Tax Services can help.

990-T Tax Filing

If your IRA is debt-leveraged, invested in an operating business, invested in a real estate or mortgage fund, or invested in a fixing-and-flipping project, your IRA may owe Unrelated Business Income Tax (UBIT) on all or a portion of the profit. If you need help determining whether your IRA needs to pay UBIT, or need assistance filing the tax form 990-T to calculate and apply UBIT, then you need the tax professionals at IRA Tax Services.



I purchased 6 single family homes and 2 estate lots using IRA funds in 2009/2010. The homes were debt financed. My regular CPA was very hesitant to do the tax returns on the IRA properties so IRA Tax Services has submitted my (IRA) tax returns for the last 5 years. With the depreciation on the houses I was able to avoid any annual UBIT tax on the debt financed properties. I have since paid-off all of the mortgages on the 6 properties and will be able to avoid any UBIT tax if I sell the properties no sooner than 12 months after the mortgages have been paid-off.
As a investor using IRA funds to purchase real estate for 5+ years, and as a REALTOR® advising clients, we have exclusively used and referred IRA Tax Services to prepare the required 990-T tax report every year. We found that many accountants and tax professionals either do not offer to prepare these or charge exorbitant fees to do so. With our authorization, IRA Tax Services has access to our IRA real estate statements and saves us time, energy and funds by preparing the forms easily and quickly. They are a highly recommended service for those with self-directed IRA accounts.