Real Estate Taxation

Course Details


Wednesday, January 29, 2020

6:30am – 2:00pm
(Registration: 6:00am)

Field of Study


Course Number


CPE Credit

8.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation


Basic knowledge of real estate or tax preparation.


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.


  • 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].


  • 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.

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $375.00

CPE Choice

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

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