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Tax Planning for Rental Real Estate (RRE4)

Tuesday, July 22, 2025
09:00 AM - 12:30 PM (Eastern)

Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA

  • Format Webinar
  • Credits 4.00
  • Level Basic
  • Field of Study Taxes (4)
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$179.00


Overview

The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.

Major Topics:

  • Rental activities and passive activities
  • Material participation
  • Real estate professional status
  • Active participation status
  • Depreciation recapture – Sections 1245, 1250, and 291
  • Vacation homes rented out
  • QBI deduction and rental properties
  • Section 1237 safe harbor for divided parcel sales
  • Practitioner considerations

Learning Objectives

  • Understand exceptions to rental status
  • Identify the different types of depreciation recapture that apply to rental properties
  • Recognize tax planning opportunities for personal and vacation properties
  • Identify how the Section 1237 safe harbor may be used to avoid ordinary income tax treatment on divided land parcel sales

Who should take this course:

Accounting and finance professionals who wish to know about the taxation of rental real estate

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