Crucial Real Estate Tax Strategies
Monday, June 9, 2025
1-4:30 p.m. Central
4 CPE (4 technical)
Course code: 25SR-0010
View pricing
Explore key tax strategies for real estate investors and their advisers. Gain insights into optimizing real estate purchases, navigating passive activity rules -- including exceptions for real estate professionals and short-term rentals-- and leveraging the self-employment tax exception for rental properties. Learn how to maximize deductions through partial disposition losses, convert nondeductible interest into deductible expenses and execute like-kind exchanges effectively. Unpack the complexities of Airbnb taxation and take a deep dive into claiming bonus depreciation, Section 179 deductions and de minimis expensing strategies for real estate investments.
Major subjects
-
Apportionment of purchase price
-
Bonus depreciation, Section 179 and de minimis expense for real estate
-
Partial disposition losses
-
Deducting removal costs
-
Depreciating property acquired in a like-kind exchange
-
Converting nondeductible interest expense into deductible interest expense
-
Section 199A for rental real estate
-
Self-employment tax for rental real estate (including Airbnb's)
-
The "Augusta rule"
-
Special rules that apply to real estate professionals and short-term rentals
Learning objectives
-
Recognize the mechanics of apportioning purchase price as part of a purchase of real estate
-
Identify property that qualifies for bonus depreciation, section 179 and de minimis expense
-
Identify methods to convert non-deductible interest into deductible interest expense
-
Recognize how to compute partial disposition losses
-
Recognize how to compute depreciation for property acquired in a like-kind exchange
-
Identify real estate income that's eligible for the section 199A 20% qualifying business income deduction
-
Identify real estate professionals
-
Compute real estate losses allowed for active participants
-
Identify strategies for participating in like-kind exchanges
Who should take this program?
- Tax professionals who have clients that own real estate
Pricing
|
Standard Member Fee |
$220.00
|
 Standard Nonmember Fee |
$270.00
|
MNCPA members save $50.00. Become a member.
Our records indicate
you are a
nonmember.
If you register, you will be charged
$270.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
