THE 2026 PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2026 PASS.
§280A governs the complex and often misunderstood rules for the business and personal use of residences. This course provides a comprehensive overview of §280A, covering the home office deduction, the Augusta rule, daycare facilities in the home, and vacation home usage. Participants will learn how to apply these provisions correctly and identify planning opportunities for individual and small business clients.
Learning Objectives:
Explain the requirements and limitations of the home office deduction under §280A.
Describe the "Augusta rule" and its application to the rental of a residence.
Apply §280A rules to daycare facilities and vacation homes with mixed personal and business use.
Identify common compliance issues and planning opportunities when advising clients on §280A.
Education Information:
IRS Program Number: NMVBP-T-00328-26-O
Credit Hours: 2 CPE (NASBA); 2 CE (IRS)
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Kelly Myers, MBA, EA Learn more about our instructors here.
If you can't attend this live webinar, you'll be automatically enrolled in the on demand version of this course where you can still earn CPE/CE.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
