Self-Study

Surgent's Tax Aspects of Home Offices and Vacation Homes

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The purpose of this course is to provide a practical and in-depth analysis of the significant tax planning advantages and strategies related to owning a principal residence for use as a home office and/or vacation home for upper-income taxpayers.

Major subjects

• Mixed use of a residence: how deductions are limited in rental situations.
• Home office: qualification and calculation.
• Strategies and planning for renting a principal residence instead of selling it.
• Why buying a vacation home can be a very smart investment.
• Should you rent or use your vacation home? Opportunities and pitfalls.
• Rules for using like-kind exchanges on principal residences and vacation homes.
• Understanding the tax rules for acquisition indebtedness and home equity indebtedness.
• Maximizing your interest expense deduction in light of limitations in the tax code.

Learning objectives

• Distinguish a pure residence from a mixed-use residence and how Section 280A applies.
• Discuss the application of Section 280A to a vacation home that is also rented out during part of the year.
• Identify the issues related to the use of the residence as a home office.

Who should take this program?

• CPAs who wish to assist clients with the home office deduction and/or vacation home issues.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $49.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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