Loss Limitations for Taxes

CATEGORY: Taxation

COURSE ID: CPLOSS, VERSION 5.00

(32)

Online & Mobile

2 CPE Credits

Level: Intermediate

This course presents the circumstances under which a loss may be deducted for tax purposes and the application of the at-risk rules and passive activity loss rules. The explanation includes material participation, grouping activities for passive activity rule application, passive activity credits as well as the deductibility of a loss from the sale or exchange of capital assets. This course concludes with a presentation on the limitations that apply to business deductions for vacation homes, home offices and investment interest.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.

2 Credits

$49.00

Online & Mobile

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Accreditation Information

NASBA Delivery QAS Self-Study

NASBA Field of Study Taxes 2 hours

NASBA National Registry of CPE SponsorsYes

NASBA Publication Revision Date 06/2024

Other Certifications

NY Credits : 2.0
TX Credits : 2.0
CFP Credits : 1
IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
IRS Non-Credentialed Return Preparer Credits : Federal Tax - 2.0

Accreditation Information

Learning objectives

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