This program addresses how recent tax changes and new legislation will impact real estate owners and investors, including Section 199A, the new Section 163(j) interest expense limits and the opportunity to elect out. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
CPAs in public practice and members in industry seeking an update on the latest tax developments affecting the real estate owners and investors.
After attending this presentation you will be able to...
- Identify recent tax legislation affecting real estate tax owners and investors.
The major topics that will be covered in this course include:
- Review and update of Section 199A pass-through income and QBI.
- Discuss Notice 2019-07 Safe Harbor.
- Provisions of § 461 Excess Business Losses and Form 461
- Capital asset expensing and depreciation, including Section 179 for qualified real property.
- Self-rental rule
Basic working knowledge of real estate taxation.