Pick the problem you have. Each guide gives the answer first, then the steps in order with timing, the documents to gather, who to call, the options side by side, and the mistakes that close the door.
By Hans Goldstein, EA · Updated October 15, 2026
Whatever you do about the tax has to be set up before the sale closes. That is the one rule every guide below shares. Once the sale money lands in your account, or with a 1031 intermediary, the installment sale option for that sale is gone.
| Your problem | The short answer | Guide |
|---|---|---|
| I am selling my house by owner, or as a Coming Soon listing, and the gain is big | Run the tax before you list, then write the payout into the purchase contract before closing. | Read the guide: selling a house by owner with a big gain |
| I have to sell a long-held home to pay for a nursing home, memory care or dementia care | Settle who can sign, clear Medicaid with an elder law attorney, then run the tax and decide on the structure before you list. | Read the guide: paying for long-term care with your home |
| I own a minority stake (TIC, LLC unit or syndication) and want out | Read the agreement, find out whether you hold a deeded share or a partnership interest, then ask the sponsor early. | Read the guide: getting out of a tic, llc or partnership stake |
| My 1031 exchange may fail, or I cannot find a replacement property | Everything is still open before closing. Once the money is with the intermediary, a structured sale is off the table. | Read the guide: a 1031 exchange that may fail |
| We are divorcing and have to sell an appreciated house or rental | Settle who owns what on closing day, run the sale alone and jointly, and put the structure in the contract before closing. | Read the guide: selling a house in a divorce |
| I want to sell the family farm or ranch land | Split the sale by asset, confirm the farm exemption and your participation, then price the payout route before you sign. | Read the guide: selling the family farm |
| I am a retiring business owner selling my company | Settle the price allocation and the structure with your CPA and attorney before the letter of intent. | Read the guide: selling your business when you retire |
Not on the list? Related guides: reverse mortgage alternatives, selling a house in a trust to pay for care, what to do after a failed 1031 exchange, when a co-owner will not sell, selling inherited farmland with siblings.
An installment sale through a structured arrangement is one paragraph in the purchase contract. The buyer pays the full price at closing, so you are not the bank and you are not carrying a note. Part of the money goes to an assignment company, and an annuity pays you on the schedule you choose, so you net more of the same sale. It costs the buyer nothing, and it has to be signed before closing.
| Route | What happens to the tax | It wins when | It fails when |
|---|---|---|---|
| Cash sale | All of the gain is taxed in the year of sale. | The gain is small, or under the home exclusion. | A large gain lands in one year and pushes you into the top brackets. |
| Installment sale through a structured arrangement | The buyer pays in full at closing; you are taxed as the payments arrive over the years you pick. | A large gain, and you want to net more or need income over time. | You need all the cash now, or the money is already with an intermediary or in your account. |
| Traditional installment sale | You carry a note and are taxed as the buyer pays. | You trust the buyer and want the interest. | You become the bank. Most sellers do not want that, and this site does not push it. |
| 1031 exchange | The tax is postponed if you buy like-kind real estate within 45 days (identify) and 180 days (close). | You want to stay in real estate. | You cannot find a replacement, or you want out of real estate. |
| Delaware statutory trust | A 1031 replacement: the trust interest counts as real estate. | You want a passive replacement. | It is illiquid, and you have no say in management. |
| Combination | Exchange part, take the rest through an installment sale. | You want to reinvest some and net more on the rest. | It was not written in before closing. |
Rules as of October 15, 2026: IRC 搂453, IRC 搂1031. Figures in each guide come from the Goldstein & Co. engine run on the date shown there, with a 5.0% payout rate assumption. They are estimates, not a quote.
The first 15-minute scope call is free. We look at the price, your basis, the timing and what you want from the sale, and I tell you plainly whether a written analysis is worth it for your sale. The written analysis is $5,000. Your CPA and attorney stay in charge of your tax return and your contracts; I am an enrolled agent, admitted to practice before the IRS, not a CPA or attorney.
Send me the sale price and rough basis. Within one business day I'll email you the actual number and the Seller's Guide to 搂453. If it doesn't fit your deal, I'll tell you that plainly.
No retainer · no obligation. Hans Goldstein, a licensed insurance agent (CA Insurance License #4273294), will contact you and may discuss insurance products, including annuities.
A 1031 exchange postpones the tax by putting the money into other real estate within strict deadlines. An installment sale spreads the tax over the years the payments arrive, and you do not have to buy anything. Both have to be set up before the sale closes. The guides compare them side by side, and they can be combined.
Yes. A payout arrangement has to be in the purchase contract before closing, and a 1031 exchange needs the intermediary in place before the money moves. Once the sale money lands in your account or with the intermediary, the installment sale option is gone for that sale.
No. The buyer pays the full price at closing. The money goes to an assignment company, and an annuity pays you on the schedule you choose. You are not carrying a note and you do not depend on the buyer to keep paying.
It depends on the problem. For care and dementia, an elder law attorney first. For a divorce, your divorce attorney and your CPA. For a 1031, the intermediary and your CPA. In every case, call before you sign the listing agreement or the purchase contract. The guide for your problem lists the order.
The first 15-minute scope call is free and tells you whether an analysis is worth it. A written analysis is $5,000. The calculators on this site are free.
Often, yes. A common split is to exchange part of the price into other real estate and take the rest through an installment sale, so the cash you do not reinvest is not all taxed in one year. The split has to be written in before closing. Your CPA confirms how the gain is allocated.
Then the installment sale option is gone for that sale. If the money is still with a qualified intermediary, a partial exchange may still be running; see the guide on a failed 1031 exchange. Otherwise the tax is reported for the year you received the money.
The settlement statement from when you bought, a list of improvements, the draft or signed listing agreement or purchase contract if there is one, your last tax return, and for a stake or partnership the agreement and your K-1s. A rough number is enough to start.
No. This is education. Hans Goldstein is an enrolled agent, admitted to practice before the IRS. He is not a CPA or attorney, so have your CPA and attorney review your facts.
These are estimates. Have a qualified tax professional run your real numbers in a 15-minute scope call.
Book my 15-minute callThis is an estimate. Getting it right down to the tee takes your actual tax forms (returns, K-1s, depreciation schedules), a consult and a paid analysis. The first 15-minute scope call is free; the written analysis is $5,000. On a funded structure the insurer pays a one-time commission to the brokerage firm that places it; it is built into the annuity pricing, not a separate fee.
A plain-English guide for sellers on how a structured installment sale defers the tax when you sell a business, practice, or property. It covers the math, the alternatives, and how to tell if your deal fits.
Leave your details and the PDF downloads right away. Within one business day Hans will email a preliminary read on which structure fits your deal. No retainer. On a funded structure, the insurer pays a one-time commission of about 4% of the amount structured to the brokerage firm that places it (Hans’s share is about 2.4%; no trail). It is built into the annuity pricing, not a separate fee.
馃摓 Hans Goldstein 路 213-414-2808 路 CA Insurance License #4273294 路 Independent 搂453 specialist 路 Goldstein & Co. LLC
Hans Goldstein, a licensed insurance agent (CA Insurance License #4273294), will contact you and may discuss insurance products, including annuities.
Hans Goldstein is an Enrolled Agent, admitted to practice before the Internal Revenue Service. Not affiliated with or endorsed by the IRS. General education, not tax or legal advice for your situation.
