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.
Time to bring it home. Complete transactions and contracts electronically through zipForm®.
zipForm® features easy-to-use navigation that lets you move quickly through documents and transactionszipForm® Plus zipForm® Standard zipCRM™
Simplify the transaction with secure electronic signatures.
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.
Access many additional forms libraries available to you within your zipForm® account
Manage all of your REALTOR® agent accounts, transactions and forms effortlessly and efficientlyzipForm® Plus for Multiple Users
C.A.R. Training Center is a members one stop shop for all products sectioned off by member types. i.e New Members, Advanced Members, Returning members and Member specialist.
Order affiliated services easily without leaving your zipForm® account with the fully integrated Service Providers
Get answers to your zip-Related questions with user guides, FAQs, videos and more.
We're here to help, people! Business products and tools to empower REALTORS®.
Your one-stop-source for real estate products, forms, education, high-tech tools and more
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.
The REALTOR® Badge is a personalized widget that verifies your status and displays your REALTOR® information from NRDS, including office and designation information.
Q: Where do I go to get legal questions answered? A: Easy, look to the right!
Legal articles, many in question and answer format, are currently available on over 150 subjects in 50-plus categories.2018 Q&As 2019 Q&A Revisions 2019 Q&As All Legal Q&As 2018 Q&A Revisions
5 charts show REALTORS ® what needs to be disclosed and to whom in various sales and lease scenarios.Lease/Rental Chart Sales Disclosure Chart
Short, helpful, 1-page articles, summaries, PowerPoint presentations, and videos for Brokers, Agents, and Consumers.
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.
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!
Your lifeline to the lending community formerly known as the Finance Helpline. Find contacts and answers to all mortgage related questions, and problems that arise in your real estate transaction. Get assistance today!Lending Resources Financial Literacy
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.
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.
Prepare to earn your real estate license with our online courses
Browse our courses by topic to find the training you need to build up your real estate business.
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
The REMS system allows brokers to deliver quality education to their agents and track their progress.
Complete your eight-hour NMLS license renewal requirement through our NMLS-approved provider, OnlineEd
Mark your calendars for our yearly meetings and events!
The main Business Meetings page includes important links for Directors and Committee Members.Tentative Program Committee Selection Meeting Registration
A new, all about connections and interactions, California REALTOR® event.
You're the brand! Use our marketing tools to tell your story.
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.Infographics One Cool Thing Tax Reform One Sheets
Explore and interact with the latest market statistics.Market Snapshot
Got knowledge? All the info you need on California’s housing market, economy, and issues impacting the industry.
From Conferences to Resources, this area is geared to brokers and managers.
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
From webinars to videos and podcasts to blogs, C.A.R. keeps you in the know.Housing Matters Blog Real Estate Leaders & Legends Podcast Slideshows Videos Webinars
C.A.R. publishes eight magazine issues and various newsletters throughout the year.Newsletters California Real Estate Magazine
Be trendy -- stay current with our latest market forecasts and data analyses.
Following modest gains in home sales in 2017, California’s housing market will post a nominal increase in 2018.
View the latest sales and price numbers. Find out where sales will be in upcoming months.Current Sales & Price Statistics Housing Affordability Index - Traditional Pending Home Sales Index Historical Housing Data
The all-new Housing Matters Podcast is your housing hub for market analysis, economic trends, and housing news.
Stay connected with the latest releases by subscribing to the products and services that interest you.
Gain insights on California's housing market through interactive dashboards. Select your metrics and see where the data takes you.Listings Luxury Market Current County Sales & Price Home Price Fundamentals
From outreaches to webinars, the Research and Economics team is sharing their insight on the market and the economy.
Californians are surveyed annually to gain insights on the housing market from their persepective.
Get a roundup of weekly economic and market news that matters to real estate and your business.
You’ve gone pro! So here are guidelines about MLS rules and professional standards.
California Model MLS Rules, Issues Briefing Papers, and other articles and materials related to MLS policy.
These volunteer training courses are for members who will be part of Board of Directors, grievance committees and hearing panels at local associations.
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®.
The California Professional Standards Reference Manual, Local Association Forms, Interboard Arbitration Rules, and other materials related to Code of Ethics enforcement and arbitration.
An industry that works together, thrives together. Participate in legislative advocacy as a C.A.R. member!
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
It's the Law -- C.A.R.'s legal eagles tell you what you need to know to stay out of trouble.
Summaries of legislation and regulation effecting REALTORS® and updates on news relevant to REALTORS®.Legal News 2017 Laws 2018 Laws 2019 Laws
Important industry cases, resources and informationImportant California and Federal real estate related cases Small Claims Court
Current legal developoments, C.A.R. legal products and services.Realegal® Member Legal Services Attorney Access Form
Represent! Join C.A.R. in our community and foundation programs.
Programs and grants to provide direct assistance to address the housing crisis in California.
The Rising Star Awards are a new 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 Wildfire Resources
Find out how you can Get Involved with C.A.R's Governmental Affairs program!
Do you have an innovative idea(s) with regards to real estate? Submit your idea(s) for a chance to partner with C.A.R. and transform tomorrow's industry!
Scholarships for California students planning to pursue a career in real estate.
Grants for California REALTORS® and residents pursuing real estate education.
Diversity and Inclusion.International Real Estate Real Estate Organizations Fair Housing Act: 50th Anniversary C.A.R. Women's Initiative
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.
As a new member of C.A.R. you have questions about your benefits and discounts. Find the answers here.Member FAQs
C.A.R.'s annual consumer advertising campaign creates awareness of the REALTOR® brand and demonstrates the many benefits of the consumer-REALTOR® relationship.Who's Your REALTOR®?
This is so us...who we are and what we do.
Meet the 2019 C.A.R. Leadership Team
C.A.R. is a statewide trade association dedicated to the advancement of professionalism in real estate.Annual Report
Learn about advertising with C.A.R.
This site is designed to assist you in your profession by providing access to information on events
C.A.R.'s Media Center houses the Association's news releases, media guidelines, and logos.News Releases
Partner With Us
Whichever department you are looking to speak with, don't hesitate to reach out! We'd love to hear from you.
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.
We are always interested in hearing from you. Your feedback will help us improve your online experience. Need more help?