Depreciation, Passive Losses, Exchanges, and the 2025 Tax Law
Real estate offers some of the best tax benefits in the federal tax code. Those benefits come with conditions, and investors who miss them can lose deductions or face large tax bills at sale.
The 2025 tax law made 100% bonus depreciation permanent for property acquired after January 19, 2025. It also made the 20% qualified business income deduction permanent and created a new Opportunity Zone program starting in 2027.
This workshop explains how to use these rules and document your position.
Watch the Free Workshop
Tax attorney Jason D. Carr, Esq., LL.M., explains the federal tax rules every real estate investor should understand.
You will learn how to:
- Allocate purchase price between land and building
- Evaluate cost segregation
- Apply the January 19, 2025 bonus depreciation date rules
- Separate deductible repairs from capital improvements
- Understand when rental losses are passive
- Qualify as a real estate professional
- Use the short-term rental exception
- Keep an hour log that holds up under review
- Claim the QBI deduction on rental income
- Complete a 1031 exchange without missing deadlines
- Plan for depreciation recapture and the 3.8% net investment income tax
- Evaluate Opportunity Zone investments after 2026
Who This Workshop Is For
- Owners of single-family and small multifamily rentals
- Short-term rental owners
- High-income professionals investing in real estate
- Investors planning a sale or exchange
- Investors who flip and also hold rentals
What Is Included
- The complete recorded workshop
- The 12-page workbook
- Depreciation and cost segregation planner
- Passive loss and REPS worksheets
- Hour log template
- Short-term rental calculator
- 1031 exchange checklist
- Annual tax planning calendar
Your Next Step
Schedule a Real Estate Tax Planning Review
Note: This workshop covers federal tax law. State treatment varies.
This webinar is for educational purposes only and does not create an attorney-client relationship or constitute legal advice.
