Insights Eminent Domain
Eminent Domain
Articles on the tax side of eminent domain, by Steve Medendorp. Each one answers a question an owner or an attorney asks before the settlement is signed.
Newest first
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Section 1033 Tax Audits And Court Findings in Eminent Domain
Explore Section 1033 tax treatment in eminent domain, including IRS audits, tax court findings, replacement property rules, and tax planning.
October 16, 2026 7 min read
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Timing Risks in Eminent Domain Payments and Tax Liability: Why the “When” Matters
Learn how eminent domain payment timing can affect tax liability, Section 1033 deferral periods, condemnation proceeds, and year-end tax planning.
October 16, 2026 6 min read
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Why Two Identical Eminent Domain Settlements Can Have Very Different Tax Outcomes
Why identical eminent domain settlements can have different tax outcomes, including capital gains, ordinary income, Section 1033, and settlement structure.
October 16, 2026 7 min read
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Section 1033 Deadlines Before and After a Taking: The Cost of Delay
Section 1033 replacement property deadlines start earlier than most owners expect. How the window, extensions and reporting work before and after a taking.
October 16, 2026 6 min read
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Section 1033 Involuntary Conversion in Eminent Domain: A Powerful Tax Deferral Strategy
Learn how Section 1033 can defer capital gains after an eminent domain taking, including replacement property, reinvestment periods, and tax planning.
October 16, 2026 10 min read
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How to Defer Capital Gains After an Eminent Domain Taking
Learn how to defer capital gains after an eminent domain taking using Section 1033, replacement property rules, reinvestment deadlines, and tax planning.
October 16, 2026 9 min read
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Involuntary Conversion Tax on Equipment: How Condemnation Damages Are Taxed
The involuntary conversion tax rules for equipment differ from real property. Section 1245 recapture cannot be deferred through a 1033 exchange.
October 5, 2026 4 min read
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Eminent Domain Compensation for Relocation: The Federal Tax Exclusion
Eminent domain compensation for relocation costs can be excluded from income under the Uniform Relocation Act when federal funds are involved.
October 5, 2026 4 min read
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Eminent Domain Compensation Examples: When Goodwill Payments Are Not Taxable
Eminent domain compensation examples show that goodwill payments may not be taxable when the goodwill is personal to the owner.
October 5, 2026 4 min read
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Business Damages in Eminent Domain: How Lost Profits Are Taxed
Business damages in eminent domain include lost profits taxed as ordinary income. Here is what owners need to know before the settlement closes.
October 5, 2026 4 min read
Before you sign
Reading about your own award or sale? Talk it through with Steve. Thirty minutes, no cost, no obligation.
We are not your lawyer and we do not negotiate awards. We work the tax side, with your attorney and your CPA. If you do not need us, we will tell you.