Interest Tracing & Home Mortgage Interest - 4 Hours CPE
Interest Tracing & Home Mortgage Interest - 4 Hours CPE
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Description
Understand interest tracing rules and mortgage interest limitations for accurate deductions and advanced tax planning.
Learning Objectives: After completing this course, the student will be able to apply the Reg. Sec. 1.163-8T interest tracing rules to a variety of circumstances. The student will learn how to apply home mortgage interest limitations, allocate interest for refinancing issues, determine excess debt, identify what home construction interest is deductible, allocate interest when a home is converted to a rental, apply limitations for second home interest, apply beneficial ownership rules, and understand the tax treatment of reverse mortgage interest and other special considerations. Also included in the course is the tax treatment of points and education interest.
| CPE Hours: | Federal Tax Subject = 4 CPE Credits / Total = 4 CPE Credits |
| Accreditation: | CTEC, IRS, Enrolled Agents, CPA |
| Field of Study: | Federal Tax Subject |
| Publication Date: | 4/10/2026 |
| Instructional Delivery Method: | Self-Study |
| Level: | Intermediate |
| Prerequisites: | None |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: CountingWorks, 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. CountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |