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Short-Term Rentals: Pass-Through Deductions and Income Reporting

Taxes

Short-Term Rentals: Pass-Through Deductions and Income Reporting

Course 33703C · 2 hrs · CPA & EA

Navigating the pass-through deduction and properly allocating expenses between personal and rental use are two of the trickier challenges in short-term rental taxation. This course covers the Section 199A deduction as it applies to rental activity, explains proration methods for mixed-use properties, and walks through how to correctly report rental income on a tax return. Ideal for practitioners who want to ensure their clients are reporting accurately and capturing every available deduction.

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  • Hours: 2
  • Exam questions: 4
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Short-Term Rentals: Pass-Through Deductions and Income Reporting
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

Courses and Formats:

We currently offer 125 active self-study courses in Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

Pricing:

Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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All courses completed with a passing score are automatically reported to the IRS as long as you have provided your PTIN number to us. Courses are reported every business day, but please note that the IRS may take up to 48 hours to post recently reported credits in your PTIN account online.

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License Information:

NASBA Sponsor ID: 143718

IRS CE Provider ID: TJTMJ

Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.