{"product_id":"interest-tracing-home-mortgage-interest-4-hours-cpe","title":"Interest Tracing \u0026 Home Mortgage Interest - 4 Hours CPE","description":"\u003ch2 style=\"text-align: center;\"\u003eUnderstand interest tracing rules and mortgage interest limitations for accurate deductions and advanced tax planning.\u003c\/h2\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003cp\u003e\u003cstrong\u003eLearning Objectives:  \u003c\/strong\u003eAfter 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.\u003c\/p\u003e\n\u003chr data-start=\"1143\" data-end=\"1146\"\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cstrong\u003eCPE Hours:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd\u003eFederal Tax Subject = 4 CPE Credits \/ Total = 4 CPE Credits\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cstrong\u003eAccreditation:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd\u003eCTEC, IRS, Enrolled Agents, CPA\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cstrong\u003eField of Study:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eFederal Tax Subject\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cstrong\u003ePublication Date:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd\u003e4\/10\/2026 \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cstrong\u003eInstructional Delivery Method:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd\u003eSelf-Study \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cstrong\u003eLevel:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd\u003eIntermediate\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cstrong\u003ePrerequisites:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd\u003eNone\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cstrong\u003eAdvanced Preparation:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd\u003eNo Advanced Preparation Required\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\u003cstrong\u003eAuthor:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd\u003e\u003cspan\u003eLee Reams, Sr., BSME, EA \u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003cdiv class=\"rte__table-wrapper\"\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e \n\u003cp\u003e\u003cstrong\u003eCourse Material:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eA copy of the course material is available for download under the Additional References tab.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eRefund Policy:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eYour 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\u003cspan\u003e 1-800-384-1101\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCertified Public Accountants:\u003c\/strong\u003e\u003cspan\u003e CountingWorks, Inc.\u003c\/span\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eCountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eRegistration:\u003c\/strong\u003e\u003cspan\u003e Sign-up online by clicking add to cart above or by phone at \u003c\/span\u003e1-800-384-1101 \u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"CountingWorks Learning Center","offers":[{"title":"Default Title","offer_id":52571026620705,"sku":"2934626-A","price":99.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0452\/7377\/files\/CPE215-course-Litmos.jpg?v=1776280519","url":"https:\/\/www.taxcpe.com\/products\/interest-tracing-home-mortgage-interest-4-hours-cpe","provider":"CountingWorks Learning Center","version":"1.0","type":"link"}