Crucial Real Estate Taxation Insights Part 3

Overview

This deep dive into this topic will include the self-employment tax for rental properties, including lengthy coverage of the exemption for rental property and Airbnb’s. We’ll also cover the QBID treatment of rental real estate generally and for triple net lease property, and aggregation of rental properties. Finally, we’ll cover the taxation of rental properties used for personal purposes including the “Augusta Rule” (section 280A vacation homes).

Highlights

Self-employment tax for rental real estate, including Airbnb’s. Taxation of vacation homes including planning to increase deductions and the “Augusta rule.” Section 199A for rental real estate.

Prerequisites

None

Designed For

CPAs and Tax Practioners

Objectives

Compute self-employment tax for rental real estate, including Airbnb’s. Recognize planning opportunities taxation of vacation homes including planning to increase deductions and the “Augusta rule.” Recognize when rental property is eligible for the section 199A for rental real estate.