About the Course
Introduction
This webinar will explore strategies to accelerate deductions for real estate improvements. Our panel of real estate tax experts will simplify the complex guidelines surrounding these purchases, including the tangible repair regulations, available safe harbors, and expensing elections. They will share tips on expensing common items like HVAC systems, roofs, land improvements, and other typical expenses for real estate operations.
Description
Buying and maintaining real estate, including residential and nonresidential properties, can be profitable but costly. It's crucial to distinguish between capital improvements, which must be depreciated over 39 or 27.5 years, and deductible repairs, which are immediately deductible. The tangible property regulations outline rules on when purchases are considered betterments, restorations, or adaptations of a property unit and must be capitalized. They also include safe harbors, such as one for materials and supplies costing $2,500 or less that are consumed within a year, and a safe harbor for routine maintenance costs.
More valuable might be bonus depreciation and Section 179 deductions. The OBBBA permanently restored 100% bonus depreciation and raised the Section 179 limit to $2.5 million. Since some purchases qualify only for Section 179 deductions, and an election must be filed to opt out of Section 168(k) deductions, businesses and their advisers need to understand how to optimize these deductions.
Listen as our panel of tax strategists explains how to capitalize and expense real estate purchases for investors, landlords, and their tax advisers.
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BARBRI is a NASBA CPE sponsor and this 60-minute webinar is accredited for 1.0 CPE credits.
Date + Time
- event
Thursday, October 22, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. OBBBA provisions
A. Bonus depreciation
B. Section 179
C. Qualified production property
II. Nonresidential vs. residential property
A. Depreciable life
B. Permanent structure
C. Qualified improvements
D. Mixed-use property
III. Repair regulations
A. Safe harbors
B. Tangible property regulations
IV. Dispositions
A. Partial dispositions
B. Depreciation recapture
The panel will cover these and other these and other critical issues:
- Strategies for accelerating deductions for real estate properties and maintenance
- Electing the materials and supplies, routine maintenance, and de minimis safe harbor provisions
- Expensing qualified production property under OBBBA
- Distinguishing capital improvements from deductible repairs
- Scenarios demonstrating deductions for HVACs, roofing, and routine maintenance
Learning Objectives
After completing this course, you will be able to:
- Determine guidelines for deducting routine maintenance
- Identify units of property
- Decide how to maximize Section 179 and bonus depreciation
- Ascertain differences between betterments, adaptations, and restorations
- Field of Study:
- Level of Knowledge:
- 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 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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