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Real Estate Income Tax Issues - Webinar

  • ID: 4327502
  • Webinar
  • August 2018
  • Region: Global
  • 90 Minutes
  • Lorman Business Center, Inc.
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Gain a better understanding of the tax advantages, consequences, and current issues associated with the real estate industry.

The entire landscape was changed by the Tax Cut and Jobs Act of 2017 (TCJA). TCJA effects real estate in numerous ways including what qualifies for section 179, changes in like kind exchanges, depreciation and other areas. Additionally, pass through entities, including those holding real estate will qualify for some income exemption. The Bipartisan Budget Act of 2015 made sweep changes to the effects of an IRS audit. It is important to recognize the effect of these changes and what changes should be considered to entity agreements.

Learning Objectives
  • You will be able to describe if the real estate entity qualifies for the qualified business income deduction and how to calculate it.
  • You will be able to identify planning opportunities what for real estate developers and investors.
  • You will be able to recognize if being a real estate professional is advantageous.
  • You will be able to explain how an operating business or its stakeholders should own related real estate (choice of entity).
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Like Kind Exchanges
  • New TCJA Limitations
  • What Can Be Exchanged
Capitalization
  • TCJA Changes
  • 179
  • Repairs
Depreciation
  • Buildings
  • Land Improvements
  • Personal Property
Qualified Business Income Deduction (§199A)
  • Applicable Percentage Exclusion
  • Calculation
Real Estate Professional
  • Requirements
  • Advantages
Bipartisan Budget Act
  • Taxpayer Representative
  • Effect of an IRS Audit
  • Partnership Agreement
Choice of Entity

Sale or Real Estate Capital Gain or Ordinary Income
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Michael Koppel - Gray, Gray & Gray LLP
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This webinar is designed for accountants, tax managers, CFOs, controllers, real estate professionals, presidents, vice presidents, business owners and managers, developers, property managers, tax preparers, financial planners, lenders and attorneys.
Note: Product cover images may vary from those shown
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