Overview:
We're all impacted directly or indirectly by the laws of real estate taxation, possibly as an owner, investor, landlord, developer, or real estate professional. This course explores the key principles of real estate taxation from all these perspectives. We'll discuss personal residences, vacation homes, depreciation, credits, passive losses, qualified business income, installment sales, involuntary conversions, like-kind exchanges, and real estate investment trusts (REITs).
Objectives:
• Determine the key issues in real estate taxation and the impact of recent developments • Recognize the tax benefits of owning personal residences, engaging in like-kind exchanges, and investing in rental properties • Identify the opportunities in real estate taxation from the perspective of the owner, investor, landlord, developer, and real estate professional
Major Topics:
• Personal residence and vacation home advantages and traps • Depreciation, credits, passive losses, qualified business income (QBI) • Installment sales • Involuntary conversions • Like-kind exchanges • Real estate investment trusts (REITs)
Major Topics:
• Personal residence and vacation home advantages and traps • Depreciation, credits, passive losses, qualified business income (QBI) • Installment sales • Involuntary conversions • Like-kind exchanges • Real estate investment trusts (REITs)
Designed For:
CPAs, CFPs, financial advisers, landlords, property managers and real estate professionals.
Prerequisites:
None