Date: January 9th, 2026

Time: 1pm ET | 12pm CT | 11am MT | 10am PT

Duration: 180 Minutes

Description:

Section 1031 like-kind exchanges defer capital gains taxes indefinitely by swapping investment real property, preserving equity for portfolio growth amid 2025 updates like green incentives. This CE course details real-world applications from rentals to mixed-use, covering QI roles, identification pitfalls, boot avoidance, and enhanced Form 8824 reporting. CPAs master compliance for clients navigating strict deadlines and IRS scrutiny.

Learning Objectives:

• Discuss Section 1031 purpose for deferring capital gains on real property exchanges held for business/investment, limited to U.S. real estate post-TCJA.
• Identify qualifying properties like rentals, commercial buildings, farmland (not dealer inventory or personal residences) and 2025 expansions to green/renewable projects.
• Analyze timing rules: 45-day identification (3-property/200% limits), 180-day closing, no extensions.
• Explain boot as cash/non-like-kind property triggering gain recognition up to realized amount, with basis carryover adjustments.
• Explore strategies using qualified intermediaries (QI), reverse exchanges, documentation for Form 8824 compliance.

Topics Covered:

• Qualifying Property Requirements: Real estate only, business/investment use, 2025 green expansions.
• Timing and Identification Rules: 45/180 days, 3-property rule, written notices.
• Understanding Boot Implications: Cash/mortgage relief taxation, full deferral strategies.
• Dealer vs. Investor Status: Held-for-sale disqualifiers, intent proof.
• Reporting on Form 8824: Descriptions, dates, basis/gain calcs, appraisals.

Session Highlights

• QI agreement checklists avoiding constructive receipt, safe harbor language.
• Identification templates: 3-property vs. 200% rules, amendments limits.
• Boot scenarios: Mortgage boot offsets, partial recognition examples.
• Reverse/improvement exchanges: Feasibility, parking arrangements.
• 2025 cases: Green property swaps, Form 8824 e-filing demos.

Credits and Other information:

• Recommended CPE credit – 3.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 3 Hours

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Jason Dinesen , EA

President, Dinesen Tax & Accounting, P.C.

Jason Dinesen (LPA, EA) is an entrepreneur and tax expert. Jason brings over 15 years of experience helping individuals and businesses with accounting, bookkeeping, tax preparation, and business advisory in various industries. He has coached more than 200k+ accounting, taxes, and HR professionals on various topics of accounting, individual taxation, corporate taxation, and professional ethics. Jason has developed a strong following within the professional community for tax-related subjects. Jason is known for sharp tax interpretations, and he quickly brings his analysis of the latest tax updates and IRS guidance to the professional community.