Tax Planning For Real Estate In 2021 And 2022

Tax incentives for clients who own real estate are significant under the tax reform bill but can be easily overlooked, and there are also traps to watch out for. At this one credit class, financial professionals will learn about:

• basics of business organizations for real estate for income tax purposes
• passive activity rules and real estate professional status
• basics of the at-risk rules
• basics of the Section 163(j) interest limitation
• basics of the Section 461(l) limitation
• Section 199A deductions and real estate
• the impact on the NIIT
• trusts and real estate
• bonus depreciation and Section 179(d)
• basics of the Section 754 election
• Section 179D and the investment tax credit
• basics of whether an expense must be capitalized – the Repair Regulations
 

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, is a partner at Keebler & Associates. Bob has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners and one of the Top 40 Tax Advisors to Know During a Recession. His three-decades as an educator of tax professionals makes him a once-in-a generation figure in the leadership of the accounting profession.

This webinar is eligible for one hour of CE credit towards the CIMA® and CPWA® certifications, CFP® CE, PACE credit toward the CLU® and ChFC® designations, IRS EA CE and live CPA CPE credit.