About the Course
Introduction
This CLE/CPE course will provide attendees with an in-depth analysis of essential tax planning techniques for short-term rental properties. The panel will discuss the tax benefits of owning rental property, material participation rules, passive activity rules, criteria to ensure compliance with strict tax rules to maximize rental losses, aggregating rental properties, issues stemming from personal use of rental property, and other key tax planning considerations for short-term rentals.
Description
Short-term rentals offer unique opportunities to generate income and offset other earnings—but only when specific IRS requirements are met. This session will help attendees understand how to structure rental activities, navigate complex tax rules, and apply strategies involving entity selection, depreciation, and deductions to maximize tax efficiency and profitability. Counsel and tax professionals must understand complex tax rules for rental activities and certain exceptions to maximize tax savings.
The tax treatment of short-term rentals can vary depending on income classification, entity structure, depreciation, deductions, and other critical items. By navigating IRS rules and leveraging strategies, taxpayers could offset non-passive income while significantly increasing the profitability of their short-term rental properties.
Listen as our panel discusses the tax benefits of owning rental property, material participation and passive activity rules, maximizing rental losses, and other key tax planning considerations for short-term rentals
Presented By
Mr. Kaufman joined Trout CPA in August 2020. He graduated Summa Cum Laude from Lebanon Valley College's 3+1 Accelerated Bachelor of Science in Accounting and MBA Program. Mr. Kaufman currently serves on the firm's Construction & Real Estate and Consumer Services industry groups. As a Manager, he assists with assurance services, including financial statement preparation, and provides tax planning and preparation support for individuals and corporations. Additionally, Mr. Kaufman specializes in helping real estate investors navigate the complexities of their financial and tax obligations.
Mr. Weaver has over 18 years of accounting experience. He serves on the firm's Construction & Real Estate and Manufacturing & Distribution Industry Groups. As a Tax Partner, Mr. Weaver leads the Real Estate practice area and manages all aspects of tax planning and preparation and business consulting for some of the firm's significant clients.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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CPE credit is not available on recordings.
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BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
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Date + Time
- event
Monday, May 18, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Applicable federal tax rules
II. Tax classification and structuring options
III. Depreciation, deductions, and other methods to minimize taxes
IV. State tax considerations
V. Best practices and planning considerations
The panel will discuss these and other key issues:
- Applicable federal tax rules and regulations impacting short-term rentals
- Potential entity structures and tax benefits
- Navigating ordinary versus passive income and traps to avoid
- Depreciation, deductions, and other methods to limit tax liability
- Practical strategies to maximize deductions and minimize tax liability
Learning Objectives:
After this course you will be able to:
- Identify federal tax rules and regulations impacting short-term rentals
- Understand which entity structures provide optimum tax benefits for rental properties
- Recognize when income is considered ordinary versus passive income
- Determine whether depreciation, deductions, or other items will provide optimum tax benefits
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and their respective partners and shareholders.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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