Real estate investors represent one of the largest and most profitable specialty markets for tax professionals. This course teaches practitioners how to identify significant tax-saving opportunities for clients while simultaneously building a highly profitable real estate niche within their firms. Through practical examples and case studies, participants will explore short-term rental planning, cost segregation, bonus depreciation, Real Estate Professional Status, 1031 exchanges, installment sales, Opportunity Zones, charitable planning techniques, and additional advanced investor strategies. Participants will leave with practical strategies they can immediately implement to better serve clients and grow their practices.
Course ID: RETS
Real Estate Tax Strategies Every Tax Professional Should Know
Learning Objectives
Upon completion of this course, participants will be able to:
- Identify tax planning opportunities available to real estate investors under IRC §§469, 168(k), 1031, 453, and 199A.
- Differentiate between passive and non-passive real estate activities and determine when Short-Term Rental (STR) rules may apply.
- Determine when taxpayers may qualify for Real Estate Professional Status and material participation.
- Determine when a cost segregation study may produce significant tax savings and understand the role of Form 3115.
- Select advanced real estate planning strategies including installment sales, Delaware Statutory Trusts (DSTs), Opportunity Zones, charitable planning strategies, and IRC §721 exchanges.
- Apply practical strategies to develop a profitable niche real estate tax practice through referrals, strategic partnerships, technology, and proactive tax planning.
Major Topics
- IRC §469 passive activity rules Short-Term Rental (STR) planning strategies
- Material participation requirements Real Estate Professional Status (REPS)
- Cost segregation opportunities
- Bonus depreciation updates
- Form 3115 applications
- 1031 exchanges Delaware Statutory Trusts (DSTs)
- Installment sales Opportunity Zones (QOFs)
- IRC §721 exchanges
- Donor Advised Funds
- Charitable Remainder Trusts
- Strategic referral partnerships
- AI applications for real estate tax practices
- Building a profitable real estate niche practice
Who Should Attend
CPAs EAs Tax Preparers Tax Managers Tax Firm Owners Tax Advisors Financial Professionals serving real estate investors
Fields of Study
TaxesPrerequisites
Participants should have a working knowledge of individual income taxation, depreciation, and basic federal tax principles applicable to real estate investments.