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8 CPE

Surgent's Real Estate Tax Boot Camp

This is a text-based course

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8 CPE

This is a text-based course. To receive credit, you are required to review all content and achieve a minimum score of 70% on the final exam.

This course is a ‘deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, holding, managing, constructing, and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact of recent tax legislation, as well as historically difficult areas of the law like passive activity and at-risk rules.

Learning Objectives

  • Learn how to determine the taxpayer’s basis in the property
  • Learn the rules of real estate development
  • Learn how the IRC taxes rental operations
  • Learn how to calculate gain or loss on the sale of real estate
  • Understand the complex rules of depreciation, bonus depreciation, and Section 179
  • Understand when a taxpayer can take advantage of the QBI deduction under Section 199A related to rental real estate
  • Understand the at-risk rules
  • Understand the passive activity rules
  • Understand the like-kind exchange rules

Major Topics

  • Coverage of recent tax legislation pertaining to real estate
  • Installment sales
  • Rental operations
  • Depreciation and recapture
  • Determination of basis
  • Passive activity losses
  • At-risk rules
  • The qualified business income (QBI) deduction as it relates to rental real estate
  • Like-kind exchanges
  • Calculation of gain or loss on sale of real estate

CPE Credits Available

8 CPE
8
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Real Estate
  • Tax

Prerequisites

Some experience preparing tax returns involving real estate holdings and transactions

Advanced Preparation

None

Intended Audience

Accounting and Financial Professionals who advise clients or their company on issues related to the acquisition, holding, management, and disposition of real estate

Provider

Surgent CPE

Purchase This Course

  • COCPA Member

    $ 159 159
    Join

  • COCPA Non-Member

    $ 207 207
    Your Price

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