Catalog

Free CPE webinars

Live, expert-led sessions for CPAs and tax professionals. Reserve your seat, every webinar is free.

Upcoming

On demand & past

2 CPE CreditsTaxesOn demand

2026 Federal Tax Update: What Every CPA Needs to Know

A fast-paced review of the latest federal tax developments — new legislation, IRS guidance, and planning opportunities for the 2026 filing season. Practical takeaways you can use with clients right away.

View details →

1 CPE CreditTaxesOn demand

Using Cost Segregation to Transform Short-Term Rentals into W-2 Tax Offsets

The One Big Beautiful Bill Act (OBBBA) restored 100% bonus depreciation — and with it, one of the most powerful tax-planning tools available to high-income earners: the short-term rental (STR) strategy. Structured correctly, an STR can generate non-passive losses that offset W-2 and active business income, not just passive income. This session goes past the basics of Section 469 and into the mechanics that make it work: the 7-day average-stay rule that pulls an STR out of the passive rental category, the material-participation tests that defend the loss, and the engineered cost segregation study that accelerates depreciation into year one. You'll see how the pieces fit together to convert property depreciation into immediate, real tax savings — and how to document the position so it holds up under IRS scrutiny. Built for CPAs and tax professionals advising real estate investors and high-income clients. Learning objectives: • Evaluate how OBBBA's restoration of 100% bonus depreciation changes STR tax planning, and identify the relevant placed-in-service timing. • Apply the average-period-of-customer-use rules (Treas. Reg. §1.469-1T(e)(3)) to determine when an STR is non-passive. • Document material participation to defend non-passive loss treatment, including the 100-hour and "more than anyone else" tests. • Identify 5-, 7-, and 15-year property within an STR through cost segregation to maximize first-year depreciation. CPE: 1.0 credit · Field of study: Taxes (Federal Tax) · Level: Basic · Prerequisites: None

Presented by Sean Click

View details →