Real Estate Tax Guide

Maximize real estate profitability by mastering the tax rules that shape every transaction. This course explains how tax regulations affect property acquisitions, operations, financing, and dispositions, and then analyzes critical topics such as basis, development costs, operating expenses, passive activity losses, foreclosures, exchanges, and installment sales. By integrating tax planning into operational decisions, you can structure real estate activities to improve long-term financial results.
Format

PDF Course

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Duration

2.5 Hours

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Course Information

Author: Steven Bragg
Course Number: TX1033
IRS Program Number: 72821-T-00102-26-S

Learning Objectives
  • Recognize when the percentage of completion method should be used for tax purposes.
  • Identify what to include in the original basis of a property.
  • Specify the tax impact of various mortgage financing situations.
  • Recognize the risks associated with a sale and leaseback transaction.
  • State the tax treatment of various operating expenses for real estate.
  • Specify the property types included in each MACRS classification.
  • Identify the material participation tests associated with the passive activity loss rules.
  • Recognize the tax issues associated with dealer property.
  • Specify the benefits of installment sales reporting.
  • Identify the deductible loss calculation for when a business is destroyed.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Taxes
Prerequisites: None
Advance Preparation: None
Latest Review Date: February 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.