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Navigating IRC §280A(g) on Rental Property in 2024-25

EVENT DATE:

Jun 10,2025

PRESENTER(s): Tony Curatola, PhD, MBA

1:00 PM ET | 12:00 PM CT | 10:00 AM PT | 120 Minutes
  • Webinar Instruction will be emailed on your registered email address 3 days prior to webinar
  •  | 
  • Web Download / e-Transcript will be shared in 7 working days from the date of webinar

This program has been approved NASBA & IRS CPE Credit 2(Taxes)

Owning multiple properties comes with both opportunities and complexities, particularly regarding taxes. For taxpayers who rent out a non-primary residence, whether as a full-time, part-time, or casual rental, understanding how to properly allocate income and expenses is crucial. Navigating these tax rules can become significantly complicated when personal and rental usage overlap. 

This CE Course provides an essential deep dive into how the IRS views such scenarios, ensuring taxpayers and professionals stay compliant and maximize deductions. A vital aspect of this discussion will focus on IRC §280A, the tax code section that governs the use of dwelling units for rental purposes. We'll examine how taxpayers must calculate the percentage of days a property is used for rental versus personal use and how this affects deductible expenses. We’ll also review how particular forms are necessary for proper reporting, ensuring that the tax treatment aligns with the facts of the case.

Learning Objectives

  • Review the income and deductions for rental property under IRC §280A. 
  • Discuss the treatment of income and expenses when the property is rented and used part of the time personally.  
  • Distinguish personal use from rental. 
  • Illustrate the calculations associated with limited rental use. 
  • Analyze the reporting rules for rental income and deductions.

Key topics covered:

  • IRC §280A rental rules
  • Personal versus rental usage
  • Deductible expense calculations
  • Income exclusion criteria

Credits and Other information:

  • Recommended CPE credit – 2.0
  • Recommended field of study – Taxes
  • Session Prerequisites and preparation: None
  • Session learning level: Basic
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • NASBA Sponsor: 146439
  • IRS Course ID: PJGWS
  • Attendance Requirement:  Yes
  • Session Duration: 2 Hours
  • Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

Who Will Benefit:

  • CPA
  • Enrolled Agents (EAs)
  • Tax Professionals
  • Attorneys
  • Other Tax Preparers
  • Finance professionals
  • Financial planners
Speaker Profile:
Dr. Curatola is the Joseph F. Ford Professor of Accounting at Drexel University in Philadelphia and is one of the 2024 Top Educators award recipients. He was the Tax Column Editor for Strategic Finance between 1992 and 2024. He has served as the editor of the Journal of Legal Tax Research and currently serves on the editorial review board of several journals, and has held a variety of leadership positions, including current global service with the Institute of Management Accountants. He has published over 250 articles in journals including Journal of Financial Services Professionals, Journal of the American Taxation Association, Journal of Forensic & Investigative Accounting, Journal of Legal Tax Research, Strategic Finance, and Tax Notes to name a few. Dr. Curatola was a co-editor on IRA Answer Book by Wolters Kluwer and author of the EA Review course for Surgent Publishers. Dr. Curatola externally funded research findings have appeared in media such as Forbes Magazine, The Washington Post, The Wall Street Journal, The New York Times, and other media outlets.

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