Crucial Real Estate Insights: Section 199A Deductions Webcast [CRE3]
Subject:
Nov 14, 2022
Time: 2:45pm-4:30pm
Taxation
Time: 2:45pm-4:30pm
Credit Hours:
2.00Price:
Member: $100.00
Non-member: $150.00
Discussion Leader: George Koutelieris, CPA
Full Description
Crucial Real Estate Insights: 199A Deductions for Real Estate Webcast (CRE3)November 14th, 2022 / 2:45 pm 4:30 pm
Webcast / Zoom
Join George Koutelieris, CPA, as he covers crucial strategies for maximizing the QBID for real estate. The deep dive into this topic will include the QBID treatment of rental real estate generally and for triple net lease property, and aggregation of rental properties. Well also cover rental properties used for personal purposes (section 280A vacation homes). Finally, well self-employment tax for rental properties, including lengthy coverage of the exemption for rental property.
Major Topics:
- Section 199A for rental real estate
- Revenue Procedure 2019-38 "safe harbor" for rental real estate
- The property factor for real property (the "UBIA")
- Aggregating rental properties
Learning Objectives:
- Identify strategies for maximizing the QBID on real estate
- Identify circumstances where the "safe harbor" for rental real estate may be beneficial to your clients
- Describe how to maximize the UBIA for real property
-Identify appropriate circumstances for aggregating rental property for QBID purposes
Designed For: CPAs and accounting professionals
CPE Credits: 2, Taxation
Level of Knowledge: Basic
Prerequisite: None
Acronym: CRE3
Discussion Leader: George Koutelieris, CPA