Real Estate Taxation

Course Details

Date

Tuesday, November 5, 2019

4:30am – 12:00am
(Registration: 4:00am)

Field of Study

Taxation

Course Number

4192305C

CPE Credit

8.0 hours CPE credit

Level of Knowledge

Intermediate

Vendor

CalCPA Education Foundation

Prerequisites

Basic knowledge of real estate or tax preparation.

Description

Take a look at significant real estate tax issues and concepts, including planning and compliance topics that emphasize tax elimination or deferral.

This course will take a closer look at 1031 exchanges; home sale exclusion (IRC Sec. 121); passive activities loss rules; estate planning and gifting with real estate; Opportunity Zone property; and, Sec. 199A QBI from real estate.

Materials are provided as an ebook.

Highlights

  • Passive activities loss rules [IRC Sec. 469].
  • Real estate professional rules [IRC Sec. 469(c)(7)].
  • Interest expense deduction rules [IRC Sec. 163].
  • Home sale exclusion [IRC Sec. 121].
  • 1031 exchanges.
  • Estate planning and gifting with real estate.
  • California property taxation.
  • Qualified Opportunity Zone property [IRC Sec. 1400Z].
  • QBI from real estate [IRC Sec. 199A].

Objectives

  • Identify important real estate tax and nontax issues.
  • Determine important techniques for deferral, reduction or elimination of taxes related to real estate acquisition, operations or disposition.
  • Identify key tax return disclosures, concepts and procedures.

Designed For

CPAs, CFPs, enrolled agents and attorneys.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$245.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$375.00
Your Price $375.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

View All Webcasts