Time to bring it home. Find zipForm®, transaction tools, and all the closing resources you'll need. Except for the champagne — that's on you.
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Realtor® Secure Transaction is your place to discover, access and master the essential tools for a modern, efficient and secure transaction.
Transaction management and forms software with all the must-have features, including current statewide contracts, local forms, and more.Transaction Products zipForm® Edition Service Providers Forms Libraries Transactions, zipForm® Edition Support
Free advice to help you understand the form you're using with Forms Tutor® and identify which form you need for your transaction with Forms Advisor™
C.A.R. Standard Forms are developed by the C.A.R. Legal Department which gathers input from real estate professionals and attorneys to create user-friendly, comprehensive, and dependable forms.
C.A.R. now offers a list of Certified Home Inspectors for our REALTORS® members. Participants of this program have completed certain background and education requirements. Click Here to see the program details and a directory of Certified Home Inspectors.
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We're here to help, people! Business products and tools to empower REALTORS®.
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Everything you need for a successful property management & leasing business
Download the latest C.A.R. mobile apps, including CARmojies & Stickers, C.A.R., Legal Hotline, CA REALTOR® EXPO, and zipForm Mobile.
Help potential buyers open the door to home-ownership by searching from over 400 available down payment assistance programs throughout California.
Q: Where do I go to get legal questions answered? A: Easy, look to the right!
Forms, guides and other legal materials that may be used due to the spread of the Covid-19 strain of the coronavirus.
Legal articles, many in question and answer format, are currently available on over 150 subjects in 50-plus categories.All Legal Q&As
Plain-English explanations for every paragraph in the RPA that you can send to your buyers and sellers. REALTORS® can use it too!
6 charts show REALTORS ® what needs to be disclosed and to whom in various sales and lease scenarios.Lease/Rental Chart Sales Disclosure Checklist Sales Disclosure Chart
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PowerPoint presentations, videos and flyers for Brokers, Agents, and Consumers.
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C.A.R.’s Legal Live Webinars are online presentations conducted by C.A.R. attorneys on the first Tuesday of every month. Hear about legal developments and answers to common questions. Watch live or from a recorded post. Legal Live Webinars are offered as a free member benefit.
The Legal Matters Podcast is the official podcast of the California Association of REALTORS® Member Legal Services Department.
Help, I need backup! Whether it's legal or financial help you need, C.A.R.'s got your back with these resources.
If you're a member looking to resolve a minor dispute or communication issue with another REALTOR®, a C.A.R. ombudsman may be able to help!
C.A.R. REALTOR® volunteers are specifically trained and are available to answer questions from other members about the Code of Ethics, and can provide information and limited counseling concerning its proper interpretation.
Your lifeline to the lending community formerly known as the Finance Helpline and Mortgage Rescue™. Find contacts and answers to all mortgage related questions, and problems that arise in your real estate transaction. Get assistance today!Lending Resources
Looking for additional assistance? The Customer Contact Center is looking forward to serving you Monday through Friday between the hours of 8:30 a.m. and 4:45 p.m.
The C.A.R. Real Estate Mediation Center for Consumers has mediators available to assist buyers and sellers (as well as other parties to real estate transactions) in resolving their disputes.
Did you know that for zero dollars and zero cents, you can speak with an attorney about your transaction? If you don't believe us, check it out yourself.
We offer a wide array of real estate educational courses, certifications & designations in various formats.
Easily renew your real estate license with the FREE 45 hour online license renewal package from C.A.R.
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Distinguish yourself by learning how to build a business that specializes in niche markets to nearly double your earning potential in various real estate sectors
Browse our class schedule to find when and where to take real estate courses.
Browse through the many courses we offer - listed in alphabetical order.Online Bundles
Stand out as a REALTOR® with in-depth technical knowledge on the fundamentals of real estate. GRI real estate professionals are sought after industry experts.Online Bundles
Join us for a special 1-day event pumped up with expert insight on Transaction Coordination (TC) practices throughout the industry. Learn what leading TCs and Brokers do to keep their firms in shape. Join us for the TC Career Workout on May 7, 2021 and use the knowledge shared here to start seeing gains in your business!
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Complete your eight-hour NMLS license renewal requirement through our NMLS-approved provider, OnlineEd
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The main Business Meetings page includes important links for Directors and Committee Members.Tentative Program Meeting Registration
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Save the date for Legislative Day 2021! Tuesday, April 27 will be a day filled with talks from our Capitol's most dynamic political leaders and much, much more!
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A one-stop shop for tools and and resources to educate consumers about the intricacies of buying and selling a home and how a REALTOR® can help.Prop 19 Infographics One Cool Thing Tax Reform One Sheets Fire Insurance One Sheets
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This information is designed for Real Estate Brokers and Office Managers to assist you in supporting your real estate business.
CCRE's mission is to advance industry knowledge and innovation with an emphasis on convening key experts and influence-makers.
Frequently Asked Questions about the Tax Cuts and Jobs Act
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California Model MLS Rules, Issues Briefing Papers, and other articles and materials related to MLS policy.
Summaries and photos of California REALTORS® who violated the Code of Ethics and were disciplined with a fine, letter of reprimand, suspension, or expulsion.
An explanation of C.A.R.'s position on MLS consolidations in general and a statewide MLS in particular.
The most recent edition of the Code of Ethics and Standards of Practice of the National Association of REALTORS®.
These volunteer training courses are for members who will be part of Board of Directors, grievance committees and hearing panels at local associations.
The California Professional Standards Reference Manual, Local Association Forms, NAR materials and other materials related to Code of Ethics enforcement and arbitration.
Looking for information on how to file an interboard arbitration complaint? You've come to the right place! Find the rules, timeline and filing documents here.
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C.A.R. is presenting a 4-day Mediator Training for REALTORS® via Zoom webinar. All REALTORS® are welcome to register.
This training course is for those who want to become certified as a professional standards trainer.
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C.A.R. advocates for REALTOR® issues in Washington D.C., Sacramento and in city and county governments throughout California.
CREPAC, LCRC, IMPAC, ALF and the RAF comprise C.A.R.'s political fundraising arm.REALTOR® Action Fund
Learn how you can make a difference, by getting involved yourself or by passing along valuable information to your clients.
It's the Law -- C.A.R.'s legal eagles tell you what you need to know to stay out of trouble.
California Code of Ethics and Arbitration Rules and external link to JAMS Arbitration service.
Summaries of legislation and regulation effecting REALTORS® and updates on news relevant to REALTORS®.2021 New Laws 2020 New Laws 2019 Real Estate Clean Up Law Changes 2019 New Laws 2018 New Laws 2017 New Laws Legal News
Important industry cases, resources and informationImportant California and Federal real estate related cases Small Claims Court
Learn on-the-go! The Legal Matters Podcast gives you bite-size nuggets of power-packed legal information that will help you protect yourself and your clients. Join our attorneys for a “Legal Bedtime Story” or for the scoop on vital issues like the “Top 5 RPA Mistakes”.
Current legal developments, C.A.R. legal products and services.Californians for Homeownership Realegal® SB 800 Member Legal Services Attorney Access Form
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The importance of completing the census survey for REALTORS®.
Programs and grants to provide direct assistance to address the housing crisis in California.Make A Donation to HAF
The Rising Star Award program is a C.A.R. initiative designed to work with the brokerage community to recognize their up-and-coming agents.
C.A.R. stands ready to assist REALTORS® who have been impacted by wildfires through its Disaster Relief Fund and NAR's REALTORS® Relief Foundation.California Disaster Resources
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New to the industry? YPN is a network to sharpen your skills, heighten your leadership, and connect with fellow REALTORS®.
Adding REALTOR® next to your name is cool. What comes with that title is even cooler. Check out your benefits.
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In late December 2017, Congress passed the Tax Reform and Jobs Act and President Trump signed it into law effective Jan. 1, 2018. Below are some commonly asked questions and answers regarding the tax reform bill and its impact.
What happened to the mortgage interest deduction?
Beginning now, the new cap for this deduction is $750,000, down from $1 million.
The mortgage interest deduction for existing mortgages of up to $1 million taken out before Dec. 15, 2017 will not be affected. Homeowners may also refinance mortgage debts existing on Dec. 14, 2017, up to $1 million and still deduct the interest, so long as the new loan does not exceed the amount of the mortgage refinanced.
What about deductions for second homes?
Deduction of interest on loans secured by a second house will still be allowed subject to the $1 million and $750,000 caps, as noted above.
Are there any changes to home equity loan deductions?
Yes. The interest on home equity loans will only be deductible if the proceeds are used to substantially improve the residence.
How much can a California homeowner deduct in state and local property taxes?
California residents now have a $10,000 combined cap on all their state and local tax deductions, inclusive of real property taxes, state or local income taxes, or sales taxes. The $10,000 limit applies to both single and married filers and is not indexed for inflation.
How are capital gains impacted?
The Tax Cuts and Jobs Act does not change the $250,000 for single filers and $500,000 for joint returns exclusions from capital gains tax for the sale of a principal residence when the homeowner has owned and lived in the home for two of the last five years.
It also retains the current long-term capital gains rate of 15 percent generally, but 20 percent on those in the highest tax bracket. Depreciation recapture for real property remains at 25 percent.
How did the federal tax brackets change?
There will continue to be seven federal tax brackets, but the marginal tax rates in each bracket will be slightly lower.
|Prior Law||Current Law (2018-2025)|
What’s new with the standard deduction?
The standard deduction will nearly double for 2018 to $12,000 for individuals and $24,000 for joint filers. Analysis shows that by doubling the standard deduction, Congress has greatly reduced the value of the mortgage interest and property tax deductions as tax incentives for homeownership. Congressional estimates indicate that only 5-8 percent of filers will now be eligible to claim these deductions by itemizing, meaning there will not be a tax differential between renting and owning for more than 90 percent of taxpayers. This consequence is felt more keenly in California than other parts of the country due to California’s higher overall tax rate and higher home prices.
How did personal exemptions change?
Personal exemptions for taxpayers and dependents have been repealed. Under prior law, tax filers could deduct $4,150 for the filer and his or her spouse, if any, and for each dependent, but they will no longer be able to do so.
Can I still deduct qualified business expenses?
Yes, in certain instances. A provision that may be helpful to real estate licensees is the deduction for qualified business income. It will allow an off the top (above the line) deduction of 20 percent of business income, subject to certain provisions. It will be available not only to certain pass-through entities, S corporations, and Limited Liability Companies, but also for sole proprietors, such as independent contractors.
While personal service businesses, (which likely include real estate agents and brokers) were initially ineligible for the 20% deduction, the final bill has a personal service exemption. In other words, many real estate professionals will be able to take advantage of this deduction. There are income limitations of $157,500 for single taxpayers and $315,000 for joint filers. Above these income levels, phase out provisions apply.
What changes were made to Section 179 expensing?
The Act increases the amount of qualified property eligible for immediate expensing from $500,000 to $1 million. The phase-out limitations are increased from $2 million to $2.5 million.
The definition of qualified real property eligible for section 179 expensing has been expanded to include any of the following improvements to nonresidential real property placed in service after the date such property was first placed in service: roofs; heating, ventilation, and air conditioning property; fire protection and alarm systems; and security systems.
The Act also significantly increases the amount of first-year depreciation that may be claimed on passenger automobiles used in business to $10,000 for the year in which the vehicle is placed in service, $16,000 for the second year, $9,600 for the third year, and $5,760 for the fourth and later years in the recovery period.
May I deduct entertainment expenses?
No. There is no deduction allowed with respect to:
Taxpayers may still generally deduct 50 percent of the food and beverage expenses associated with operating their trade or business (e.g., meals consumed by employees on work travel).
What does the 20 percent qualified business income deduction mean for rental income?
The 20-percent deduction applies to rental income since the changes that produced the “wage and capital exception” were intended to apply to rental income. However, what exactly constitutes a qualified trade or business is not well defined by tax law. There are a number of different interpretations for different purposes of the tax code. Typically, to qualify as a business, the activity must be regular, continuous, and substantial.
How will home prices be affected?
C.A.R.’s initial analysis shows that home prices in California would decrease an average of 4.1 percent in the short term, with some price ranges dropping more than others. Approximately 1.9 percent due to the loss in tax incentives and 2.2 percent due to the inability to deduct state and local property taxes.
What impact will tax reform have on existing home sales?
C.A.R. estimates that existing home sales would decline 2.9 percent. As the tax saving incentives of being a homeowner vanish, fewer buyers will be inclined to purchase a home.
How will this affect inventory?
Inventory is already constricted in California, but it is estimated to decline an additional 1 percent as a result of tax reform. With a decline in home prices, homeowners may be reluctant to list their properties for sale. The reduction in the cap of the mortgage interest deduction, in fact, could disincentivize some current homeowners to ever move again.
Were there any changes to like-kind exchanges?
No. Tax deferred IRC section 1031 like kind exchanges for real property will be retained. Personal property 1031 exchanges are no longer allowed.
Were Mortgage Credit Certificates Retained?
Yes. The Act retains Mortgage Credit Certificates (MCCs). The MCC program is a home buyer assistance program designed to help lower-income families afford homeownership. The program allows the home buyer to claim a dollar-for-dollar tax credit for a portion of the mortgage interest paid per year, up to $2,000. The remaining mortgage interest paid may be calculated as an itemized deduction.
After an MCC is issued, the homeowner receives a tax credit equal to the product of the mortgage amount, the mortgage interest rate, and the “MCC percentage,” a rate the administering Housing Finance Agency sets between 10 and 50 percent.
How did the cost recovery low income housing tax credit change?
Although the Act retains the Low-Income Housing Tax Credit (LIHTC), it will be of less value to many investors. With the corporate income tax rate changing to 21 percent, the rate reduction will negatively impact the yield on existing LIHTC deals by reducing the value of post-2017 losses from 35 cents per dollar to 21 cents per dollar. For future deals, the reduced value of tax losses will translate into reduced pricing from equity investors, which will require project developers to incur more permanent financing and/or defer larger amounts of developer fees
Is there still a tax credit for historic structures?
The 10-percent credit for pre-1936 buildings was repealed, but the current 20-percent credit for certified historic structures was retained. However, it has been modified so the credit is allowable over a 5-year period based on a ratable share (20 percent) per year.
Can I still deduct moving expenses?
No. Moving expenses will no longer be deductible, except for those in the military.
What is the impact on the child tax credit?
The child tax credit will be increased from $1,000 to $2,000.
May I deduct for casualty losses?
No. The Tax Cuts and Jobs Act only allows casualty losses to be deducted in a presidentially declared disaster.
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