Date/Time
11/14/2025
12:00 PM - 2:00 PM Central
Course Registration
Member: $99.00
Non-Member: $119.00
Credits
2 Credits
Event Type(s)
Webinars
Event Description
Many clients end up selling one or more residences during their lifetimes. Tax practitioners must be aware of the tax rules that relate to such sales in order to assist their clients regarding these sales. This program provides general tax practitioners with the tax rules they need to know to help their clients when they sell a personal residence. This program is a comprehensive survey of the various tax issues associated with the sale of a residence.

Objectives:
  • Explain and implement the tax rules relating to the sale of a residence

Presenters:
Mike Tucker, Ph.D., LL.M., J.D., CPA
Bob Lickwar, CPA

Field of Study:
Taxes (2)

Major Topics:
  • General rules relating to the sale of a residence under § 121
  • Sale of a taxpayer’s main home
  • Qualifying for a partial exclusion of gain on the sale of a home
  • How a taxpayer meets the residence requirement
  • Meeting the look-back requirement
  • Separated, divorced, and widowed taxpayers
  • Work-related moves and unforeseeable events
  • Inherited homes and homes received in a divorce
  • Impact of business or rental use of home on the gain exclusion
  • Reporting gain or loss on the sale of a home
Location
Webinar
Outlook/vCalendar/Google
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