Real Estate Taxation Full Circle 2024

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).

Highlights

• 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)

Prerequisites

None

Designed For

CPAs, CFPs, financial advisers, landlords, property managers and real estate professionals.

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

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by the California Education Foundation (CalCPA). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.