Surgent's Tax Aspects of Home Offices and Vacation Homes (Self-Study)


Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 2.0
2.0 IRS CE approved
of study
Taxes - Technical (2.0)
Standard member fee $39.00
checkmarkStandard nonmember fee $39.00

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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.

Who should take this program?

CPAs who want to assist clients with the home office deduction and/or vacation home issues

Major subjects

  • Mixed use of a residence: how deductions are limited in rental situations
  • Home office: qualification and calculation
  • Strategies and planning for renting your principal residence instead of selling it
  • Why buying a vacation home can be a very smart investment
  • Should you rent or just 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 objective(s)

  • 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


Course code Code JSDLHOVH
Sponsor Surgent
NASBA ID#: 103212
Level Basic
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. A basic course in individual income tax and in tax return preparation