Course Description: This course is designed to cover the basic concepts necessary to determine the deductibility of expenses arising from: Rental Use of Vacation Homes; and Business Use of Home Offices. 

Course Level: Intermediate

Course Prerequisites: None

Delivery Method: Self-study

After completing this course you will: 

• Understand how to determine the deductibility of expenses related to a vacation home that is rented for part of the year; 
• Understand the significance of using a vacation home for personal purposes; Understand how to calculate the personal-use days of a vacation home; 
• Understand the requirements to qualify as a home office; and 
• Understand how to determine the portion of utilities and other expenses that may be apportioned to a home office.

CPE

3

CLE

N/A