Cancellation of debt on LLC K-1

Apr 07, 2014 5 Replies

I was a shareholder in an LLC that leased a building. I had purchased my shares in the secondary market for less than $10,000 and had no recourse or no-recourse debt appear on my K-1s. The LLC sold the building and my 2013 K-1 is showing more than $80,000 in debt forgiveness. How can this be? Is this taxable?


How does an LLC that is leasing property get to sell it?

I imagine the LLC is the lessor.

by selling the property the LLC owns subject to existing leases to tenants.

Oh... I get it. The LLC owns a building that they rent out rather than they are paying rent on a building.

Rule #1: You can't have COD income from the cancellation of nonrecourse debt.

If you are saying that your K-1 has ~$80K on Line 11 with Code E then you will need to contact the entity and find out what actually triggered the CODi.

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