Module 1: Introduction to Real Estate Taxation
Objective:
Understand the fundamentals of real estate taxation and how it applies to investors. This module will establish the foundation of tax rules and principles relevant to real estate.
Topics Covered:
Overview of Real Estate Taxation
Key Tax Terms Every Investor Should Know
The Role of the IRS in Real Estate Transactions
Types of Taxes on Real Estate: Income, Capital Gains, Property Tax, and Transfer Taxes
Overview of Taxable and Non-Taxable Real Estate Transactions
How Taxation Affects Real Estate Investment Strategies
 
Module 2: Tax Classification and Deductions in Real Estate Investment
Objective:
Learn how to classify properties for tax purposes and maximize allowable deductions.
Topics Covered:
Depreciation and the IRS Guidelines
Rental Property vs. Capital Gains
Operating Expenses: What is Deductible?
Property Management Fees and Tax Implications
Deducting Mortgage Interest, Property Taxes, and Insurance Premiums
Repairs vs. Improvements: The Tax Difference
Maximizing Tax Deductions for Real Estate Investors
 
Module 3: Real Estate Investment Structures and Their Tax Implications
Objective:
Explore different investment structures and their unique tax consequences.
Topics Covered:
Direct Ownership vs. LLCs, S-Corps, and Partnerships
The Tax Advantages and Disadvantages of LLCs and Corporations
Using Partnerships to Maximize Tax Benefits
Tax Advantages of Real Estate Investment Trusts (REITs)
Choosing the Right Investment Structure for Your Goals
Estate Planning and the Impact of Business Structures on Taxes
 
Module 4: Capital Gains and 1031 Exchange
Objective:
Understand how capital gains taxes work and the role of the 1031 exchange in deferring taxes.
Topics Covered:
What Are Capital Gains and How Are They Taxed?
Long-Term vs. Short-Term Capital Gains Tax Rates
The 1031 Exchange: How It Works and Requirements
Types of Properties Eligible for a 1031 Exchange
Strategies to Utilize 1031 Exchanges to Defer Taxes
Potential Pitfalls and How to Avoid Them
Using Like-Kind Exchanges to Grow Your Real Estate Portfolio
 
Module 5: Tax Benefits of Real Estate Depreciation
Objective:
Learn how depreciation works and how it can be used to reduce taxable income.
Topics Covered:
What Is Depreciation and How Does It Apply to Real Estate?
Depreciation Schedules: Understanding the 27.5 vs. 39-Year Rule
Accelerated Depreciation and Cost Segregation Studies
How Depreciation Can Offset Rental Income
Impact of Depreciation Recapture When Selling Property
Strategies to Maximize Depreciation Benefits
 
Module 6: Real Estate Tax Credits and Incentives
Objective:
Explore the tax credits and incentives available to real estate investors.
Topics Covered:
Key Real Estate Tax Credits: Low-Income Housing and Historic Rehabilitation
Energy Efficiency Credits and Deductions
Solar Investment Tax Credit (ITC) for Real Estate
Opportunity Zones and Their Tax Incentives
How to Qualify for and Leverage Tax Credits
State and Local Tax Incentives for Real Estate Investors
 
Module 7: Advanced Tax Strategies for Real Estate Investors
Objective:
Learn advanced tax strategies to minimize taxes and increase investment returns.
Topics Covered:
Using Real Estate Losses to Offset Other Income (Tax Loss Harvesting)
The Role of Self-Directed IRAs in Real Estate Investment
Tax Advantages of Qualified Opportunity Funds
How to Maximize Depreciation via Cost Segregation
Incorporating Estate Planning for Tax Benefits in Real Estate Investment
Real Estate Professional Status and Its Tax Benefits
Structuring Deals to Maximize Tax Savings
 
Module 8: Managing Tax Risks and Audits for Real Estate Investors
Objective:
Understand how to minimize the risk of an audit and manage tax compliance for real estate investments.
Topics Covered:
Common Red Flags That Trigger IRS Audits
How to Properly Document Real Estate Transactions and Deductions
Dealing with Tax Audits: What to Expect
Strategies for Reducing Audit Risk
Working with a Tax Professional: When and How to Seek Help
Ensuring Long-Term Compliance with Tax Laws
Tax Planning for the Future of Your Real Estate Portfolio