Description
COURSE DESCRIPTION:
This course examines the federal tax rules governing the sale of a home, with an emphasis on gain exclusions and complex transactions. Topics include qualification requirements, reduced exclusions, nonqualified use, home offices, partial interests, property exchanges, and special rules affecting military personnel and divorced taxpayers.
LEARNING OBJECTIVES:
After completing this course, participants will be able to:
- Identify the requirements for determining taxable gain and qualifying for the full or reduced home sale exclusion.
- Assess the impact of ownership, use, and nonqualified use rules on the taxation of a home sale.
- Differentiate the tax treatment of home sales involving home offices, partial interests, and primary or secondary residences.
- Recognize special rules affecting Section 1031 exchanges, military personnel, divorced taxpayers, and other complex home sale situations.
| NASBA |
Field of Study: Taxes CPE Credit: 6.0 hours Delivery Method: QAS Self Study |
| IRS |
Field of Study: Federal Tax Law CE Credit: 6.0 hours IRS Program Number: VP8T3-T-00565-26-S |
| CTEC | Field of Study: Federal Tax Law CE Credit: 6.0 hours CTEC Course Number: 1044-CE-05394 |
| Publication Date: | 4/8/2026 |
| Instructional Delivery Method: | QAS Self-Study |
| Level: | Intermediate |
| Prerequisites: | General knowledge of federal taxation and related tax concepts |
| 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. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |

