CPAs & Accountants · Partner Education

Mortgages for CPAs & Accountants

Working with a licensed Certified Public Accountant (CPA) on your Florida real estate transaction is the difference between a tax-optimized purchase or sale and leaving substantial dollars on the table through missed deductions, mistimed basis decisions, mishandled 1031 exchanges, or self-employed mortgage qualifying that fails because the CPA + lender coordination wasn’t set up properly. Your CPA handles mortgage interest deduction strategy (limited to interest on the first $750K of acquisition debt under IRC Section 163(h) post-TCJA), SALT cap navigation ($10K state and local tax cap including property taxes under IRC Section 164(b)(6)), Section 121 primary home gain exclusion ($250K single / $500K joint), 1031 like-kind exchange coordination for investment property, depreciation strategy and cost segregation for investment property, basis tracking through ownership periods, and for self-employed borrowers, Form 1084 cash-flow addback preparation that makes complex K-1, Schedule C, or partnership distribution income qualify properly with the mortgage lender. For Florida buyers and sellers, the no-state-income-tax advantage interacts with multi-state tax situations, FIRPTA withholding for foreign sellers, and Florida-specific basis and homestead exemption considerations. This guide educates Florida consumers on what CPAs do in real estate transactions. If you’re a CPA reading this looking for a mortgage on your own home or your firm, scroll to the bottom for the CPA-as-borrower CTA.

Talk to Our Team See what your CPA does

Broker NMLS #1072866 · Florida mortgage broker coordinating with CPA partners for self-employed K-1, Schedule C, partnership distribution, and complex income mortgage qualifying with Form 1084 cash-flow addbacks

680K+ CPAs

Approximately 680,000 actively licensed CPAs across the United States. AICPA is the national professional organization; FICPA represents approximately 19,000 Florida CPAs

$750K cap

Post-TCJA acquisition debt limit for mortgage interest deduction under IRC Section 163(h). Loans originated before Dec 15, 2017 grandfathered at $1M. Interest on acquisition debt above $750K not deductible

$10K SALT

State and local tax (SALT) deduction cap under IRC Section 164(b)(6) post-TCJA. Includes state income tax, property tax, and sales tax combined. Florida benefits from no-state-income-tax (state income tax = $0)

$250K / $500K

Primary home capital gains exclusion under IRC Section 121. $250K single / $500K joint exclusion on gain from sale of primary residence (2-of-5-year ownership and use requirement)

CPA tax preparation and basis tracking documents

Working with a licensed Florida Certified Public Accountant (CPA) on your real estate transaction is the foundation of tax-optimized homeownership. Your CPA handles mortgage interest deduction strategy under IRC Section 163(h) (acquisition debt limited to $750K post-TCJA), SALT cap navigation ($10K cap on state/local taxes including property tax), Section 121 primary home gain exclusion ($250K single / $500K joint with 2-of-5-year ownership and use requirement), 1031 like-kind exchange coordination for investment property under IRC Section 1031, depreciation strategy and cost segregation under IRC Section 168 (27.5-year residential / 39-year commercial), basis tracking through ownership and improvement periods, passive activity loss rules under IRC Section 469 for investment property, Section 199A QBI deduction for pass-through real estate businesses, and FIRPTA compliance for foreign-seller transactions. For self-employed buyers carrying complex K-1 partnership distributions, Schedule C sole proprietor income, or S-corp principal W-2 + K-1 combinations, your CPA prepares Form 1084 cash-flow addback documentation that recovers depreciation, amortization, and other non-cash deductions at the entity level — making the qualifying income properly visible to the mortgage underwriter under Fannie Mae B3-3.4-02 and B3-3.3-02. The CPA + lender coordination is what differentiates a successful close from a deal that falls apart due to missed cash-flow addbacks the generalist lender wouldn’t apply. Stairway Mortgage partners with Florida CPAs across Broward, Miami-Dade, Palm Beach, the Treasure Coast, and statewide on self-employed mortgage qualifying for complex K-1, Schedule C, and partnership distribution borrowers. Or skip ahead: browse every loan program, run 100+ mortgage calculators, or check today's rates.

01 · Working with a CPA on real estate at a glance

Key facts every Florida buyer, seller, and self-employed borrower should know about working with a CPA.

Licensed CPA

A Florida CPA is licensed by Florida DBPR Board of Accountancy, requires 150 semester hours of education, passing the Uniform CPA Exam, and continuing professional education. Membership in AICPA and FICPA typical.

Tax planning

Your CPA structures pre-purchase tax planning covering deduction strategy (mortgage interest, property tax, points), basis planning, withholding optimization, and timing of major transactions across tax years to optimize multi-year tax outcomes under TCJA constraints.

1031 + depreciation

For investment property, your CPA coordinates 1031 like-kind exchanges under IRC Section 1031, depreciation schedules (27.5-year residential / 39-year commercial), cost segregation studies for accelerated depreciation, and passive activity loss tracking under IRC Section 469.

Form 1084 prep

For self-employed mortgage borrowers, your CPA prepares Form 1084 cash-flow addback documentation recovering depreciation, amortization, and other non-cash deductions at the entity level so qualifying income is properly visible to the lender under Fannie Mae B3-3.4-02.

02 · Five CPA service types in real estate

How CPAs serve Florida real estate buyers, sellers, and self-employed borrowers.

CPA practice in real estate spans tax preparation, tax planning, 1031 advisory, personal financial planning (PFS-designated CPAs), and business advisory for self-employed real estate investors. The five service types commonly combine in a single CPA relationship across multi-year planning horizons.

Tax preparation

"Annual tax return preparation across Form 1040 individual, Form 1120-S S-corp, Form 1065 partnership, Form 1041 trust / estate. For real estate: Schedule A itemized deductions, Schedule E rental income."

Form 1040 individual returns with Schedule A
Schedule E for rental property income
Schedule C for self-employed sole proprietor
Pass-through entity returns (1120-S, 1065)

See tax prep mechanics

Tax planning

"Multi-year tax strategy covering deduction optimization, timing of major transactions, entity structure, and Florida no-state-income-tax migration planning. Proactive vs reactive tax preparation."

Mortgage interest deduction strategy ($750K cap)
SALT cap navigation ($10K combined cap)
Timing of purchase / sale across tax years
Section 199A QBI deduction planning

See tax planning mechanics

1031 exchange advisory

"Like-kind exchange coordination under IRC Section 1031 deferring capital gains on investment property. 45-day identification + 180-day completion timeline. Qualified intermediary (QI) coordination required."

45-day identification period from closing
180-day completion timeline from closing
Qualified intermediary (QI) coordination
Replacement property planning

See 1031 mechanics

Personal financial planning (PFS)

"PFS-designated CPAs (Personal Financial Specialist credential through AICPA) provide comprehensive personal financial planning including retirement, estate, investment, and tax-coordinated wealth management."

PFS credential through AICPA
Retirement planning + Required Min Distributions
Estate planning coordination
Tax-coordinated investment strategy

See PFS mechanics

Business advisory + Form 1084 prep

"For self-employed mortgage borrowers, the CPA prepares Form 1084 cash-flow addback documentation recovering entity-level depreciation, amortization, and other non-cash deductions. Critical for K-1, Schedule C, partnership qualifying."

Form 1084 cash-flow addback documentation
Entity-level depreciation + amortization recovery
K-1 partnership distribution timing
Schedule C self-employed income analysis

See Form 1084 mechanics

03 · What your CPA does at each transaction phase

How your CPA coordinates with your real estate transaction.

Four substantive phases cover the CPA’s work across a real estate transaction lifecycle: pre-purchase tax planning, purchase + closing deduction setup, ongoing ownership basis tracking and annual returns, and sale or refinance gain treatment.

Phase 1 — Pre-purchase tax planning

Your CPA evaluates the tax implications of the upcoming purchase: deduction capacity (itemized vs standard), mortgage interest deduction subject to $750K acquisition debt cap, property tax deduction subject to $10K SALT cap, points deduction strategy, withholding optimization for the year of purchase, and timing of related transactions (sale of prior home, 1031 exchange if investment) across tax years. For Florida buyers relocating from California, New York, or other high-tax states, the no-state-income-tax migration planning is substantive.

Phase 2 — Purchase + closing deduction setup

At closing, the CPA coordinates documentation collection: Form 1098 mortgage interest reporting from the lender, points deduction documentation (deductible in year paid if certain conditions met under IRS Pub 936), property tax pro-ration documentation, and any seller-paid items affecting basis. For investment property, the CPA coordinates Schedule E setup and depreciation schedule initialization (27.5-year residential / 39-year commercial under IRC Section 168).

Phase 3 — Ownership: annual returns + basis tracking

Through the ownership period, the CPA maintains basis tracking documentation for capital improvements (added to basis), depreciation recapture tracking on investment property, passive activity loss limitations under IRC Section 469 for investment property (real estate professional status may avoid limitations), and Section 199A QBI deduction tracking for pass-through rental real estate businesses. For owner-occupied property, the CPA tracks improvements that affect future Section 121 primary home gain exclusion eligibility.

Phase 4 — Sale or refinance: gain treatment + 1031 coordination

At sale, the CPA coordinates capital gain or loss calculation: Section 121 primary home exclusion ($250K single / $500K joint with 2-of-5-year ownership and use requirement), depreciation recapture for investment property at ordinary income rates, 1031 like-kind exchange coordination if rolling into replacement investment property (45-day identification + 180-day completion timelines, qualified intermediary coordination). For FIRPTA situations (non-U.S. seller), the CPA coordinates withholding compliance.

04 · What your generalist accountant misses on real estate

Six things every Florida buyer and seller should know about CPA-level real estate tax expertise.

CPA-level tax expertise on real estate transactions is substantively different from generalist accountant or DIY tax software approaches. Six clarifications every Florida buyer, seller, and self-employed borrower should understand.

SALT cap + Florida no-state-income-tax advantage

Post-TCJA SALT cap limits state and local tax deduction to $10K combined under IRC Section 164(b)(6). Florida residents benefit from no-state-income-tax meaning the entire $10K cap can be used for property tax deduction. Florida CPAs structure migration timing from high-tax states (California, New York, Illinois, New Jersey) to optimize the multi-year tax outcome.

Mortgage interest deduction $750K cap

Post-TCJA mortgage interest deduction limited to interest on the first $750K of acquisition debt under IRC Section 163(h). Loans originated before Dec 15, 2017 grandfathered at $1M. Interest on home equity debt no longer deductible unless used for substantial improvement of the residence. Refinancing the grandfathered loan preserves the $1M limit.

Section 121 primary home gain exclusion

Section 121 excludes $250K single / $500K joint of gain on sale of primary residence under IRC Section 121 if the 2-of-5-year ownership AND use requirement is met. CPA tracking of basis through improvements, partial business use, and depreciation (if rented portion of time) is substantive. Spouse death timing, divorce, military deployment, and other special rules apply.

1031 like-kind exchange timing

1031 like-kind exchanges defer capital gains on investment property under IRC Section 1031 with strict timelines: 45-day identification of replacement property + 180-day completion from sale of relinquished property. Qualified intermediary (QI) coordination required for valid 1031 treatment. Post-TCJA limited to real property only (personal property 1031 eliminated).

Depreciation recapture on investment property sale

Investment property sale triggers depreciation recapture: prior depreciation deductions recaptured at ordinary income rates up to 25% (unrecaptured Section 1250 gain) plus remaining gain at long-term capital gains rates. CPA tracking of accumulated depreciation through ownership is essential. Cost segregation studies accelerated depreciation increases recapture exposure at sale — multi-year planning matters.

Form 1084 cash-flow addback for self-employed mortgage

For self-employed mortgage qualifying, CPA-prepared Form 1084 cash-flow addback documentation recovers depreciation, amortization, and other entity-level non-cash deductions making qualifying income properly visible to the lender. Generalist accountants often miss this prep, resulting in qualifying income being understated by 30-50%. B3-3.4-02 + B3-3.3-02 documentation matters.

05 · CPA credentials and specialty designations

CPA credentials and specialty designations explained.

The CPA license is the foundational credential. Additional AICPA-recognized specialty designations document depth in particular practice areas. Florida CPAs commonly hold multiple credentials reflecting continuing professional education and specialty practice depth.

CPA — Certified Public Accountant

Foundational license through state Board of Accountancy
150 semester hours education + Uniform CPA Exam
Florida licensure through DBPR Board of Accountancy

Best for: All accounting practice

PFS — Personal Financial Specialist

AICPA personal financial planning credential for CPAs
Comprehensive personal financial planning expertise
Retirement, estate, investment, tax integration

Best for: HNW personal planning

MST / LLM in Tax

Master of Science in Taxation (MST) or LLM in Tax
Advanced tax law and policy specialization
Common at Big 4 + boutique tax practices

Best for: Complex tax work

EA — Enrolled Agent

IRS-licensed tax practitioner (alternative to CPA)
Tax-only practice authorization
SEE exam through IRS

Best for: Tax-specific representation

ABV — Accredited in Business Valuation

AICPA business valuation credential
Used in M&A, estate planning, litigation
Real estate investment valuation

Best for: Valuation work

CGMA — Chartered Global Management Accountant

AICPA + CIMA joint global designation
Management accounting and corporate finance
Common at Big 4 advisory practices

Best for: Corporate advisory

AICPA Tax Section / FICPA

AICPA Tax Section membership for tax-focused CPAs
FICPA membership for Florida-licensed CPAs
Continuing professional education resources

Best for: Professional community

06 · Six forces shaping the Florida CPA industry

How the Florida CPA industry works in 2026.

The Florida CPA industry operates at the intersection of TCJA structural changes, AICPA peer review and CPE requirements, Big 4 vs regional firm competitive dynamics, substantial Florida wealth migration, technology platform adoption, and specialty practice growth in high-net-worth and real estate verticals.

Force 1 — TCJA (2017) and continuing tax law evolution

The Tax Cuts and Jobs Act (TCJA) of 2017 restructured individual taxation through the SALT cap ($10K combined), mortgage interest deduction cap ($750K acquisition debt), increased standard deduction (reducing itemized deduction frequency), Section 199A QBI deduction for pass-through businesses, and many other provisions. Many TCJA individual provisions expire in 2025 absent Congressional extension — CPA monitoring of legislative developments is substantive for multi-year planning.

Force 2 — AICPA peer review and CPE requirements

AICPA peer review requirements + state Board of Accountancy continuing professional education (CPE) requirements (80 hours per 2-year period for Florida CPAs) maintain professional standards. AICPA and FICPA coordinate continuing education programs across specialty practice areas including real estate, high-net-worth, international, and forensic accounting.

Force 3 — Big 4 + national firm consolidation

Top tier CPA firms operate at substantial scale: Big 4 (Deloitte, EY, KPMG, PwC) plus national firms including BDO, Grant Thornton, and RSM. Florida regional firms including Berkowitz Pollack Brant (BPB), MBAF / Crowe, and Daszkal Bolton serve substantial Florida private wealth and middle-market client bases. Consolidation activity continues with periodic acquisitions.

Force 4 — Florida wealth migration accelerating CPA practice growth

Florida continues experiencing substantial wealth migration from California, New York, Illinois, and New Jersey driven by no-state-income-tax advantage. The migration trend supports sustained Florida CPA practice growth, particularly in high-net-worth and real estate specialty verticals serving newly-Florida-resident clients with multi-state tax complexity from prior-state ties.

Force 5 — Technology platform adoption

CPA practices adopt technology platforms for tax preparation (Drake, ProSeries, Lacerte, UltraTax), accounting (QuickBooks, Xero, Sage Intacct, NetSuite), document management (SafeSend, CCH Axcess), and workflow (Karbon, Canopy, Aiwyn). Cloud-based accounting reduces firm operational overhead and supports remote client servicing. AI-augmented tax research tools have emerged supporting senior tax specialist productivity.

Force 6 — Specialty practice growth in real estate and HNW

Specialty CPA practice growth has accelerated in real estate (investment property, 1031 exchanges, depreciation strategy, cost segregation), high-net-worth (estate planning, trust taxation, multi-generational planning), international (FIRPTA compliance, expatriate taxation, treaty analysis), and entity advisory (S-corp election strategy, partnership allocation, M&A taxation). Specialty-focused CPAs commonly carry MST or LLM in Tax credentials supporting depth in particular practice areas.

07 · CPA + real estate ownership timeline

The CPA + real estate ownership timeline across tax years.

A timeline view of how CPA work integrates with real estate ownership across pre-purchase planning, purchase year, ongoing ownership, and sale or refinance year.

Pre-purchase

Pre-purchase tax planning (6-12 months before)

CPA work: Deduction capacity analysis, mortgage interest deduction strategy under $750K cap, SALT cap navigation, withholding optimization for purchase year, multi-state tax migration planning if relocating to Florida, and entity structure planning for investment property. Coordination with lender: Pre-approval timing alignment with CPA-prepared Form 1084 if self-employed borrower.

Purchase year

Purchase + closing (tax year of close)

CPA work: Form 1098 mortgage interest documentation, points deduction strategy (deductible in year paid if conditions met per IRS Pub 936), property tax pro-ration, basis initialization (purchase price + closing costs + acquisition costs), and Schedule E setup for investment property. Coordination with lender: Closing Disclosure review for tax-relevant items.

Ownership

Annual returns + basis tracking (Years 2 onward)

CPA work: Annual Form 1040 with Schedule A itemized deductions (mortgage interest + property tax up to SALT cap), Schedule E for investment property income, depreciation schedule maintenance, capital improvements added to basis, Section 199A QBI deduction for pass-through rental businesses. For owner-occupied: tracking improvements affecting future Section 121 exclusion eligibility.

Sale / refinance

Sale or refinance year

CPA work: Capital gain or loss calculation, Section 121 primary home exclusion ($250K/$500K) coordination, depreciation recapture for investment property (up to 25% on prior depreciation under Section 1250), 1031 like-kind exchange coordination if rolling into replacement investment property (45-day identification + 180-day completion). Coordination with lender: Refinance interest deductibility re-evaluation.

08 · What buyers and sellers say

What Florida buyers and sellers say about their CPA + Stairway coordination.

Names abbreviated for client privacy. Transaction details anonymized. CPA names withheld out of professional courtesy.

"Self-employed S-corp owner buying a $1.2M Fort Lauderdale home with combined W-2 + K-1 income. My CPA at a Boca Raton regional firm prepared Form 1084 cash-flow addback documentation recovering substantial entity-level depreciation and amortization at the S-corp level. The prior lender refused to apply the addbacks and offered $785K. Jim’s team accepted the CPA-prepared Form 1084 under B3-3.4-02 properly, recovered the non-cash deductions, and approved at $1.2M Conventional Jumbo K-1 in 41 days. CPA + Stairway coordination was the whole game."

Steven R.

Self-employed S-corp owner · Fort Lauderdale

"Investment property owner rolling proceeds from sale of a $1.4M Orlando rental into a $1.85M Coral Springs replacement through a 1031 like-kind exchange. My CPA coordinated the 45-day identification period from the relinquished property close, the qualified intermediary (QI) arrangement, the 180-day completion timeline, and the depreciation recapture deferral. Jim’s team handled the financing side of the replacement property close to match the 180-day window perfectly. $1.85M Conventional Jumbo investment close on day 167 of the 180-day window. The CPA + Stairway timing coordination protected the 1031 deferral."

Catherine M.

Investor with 1031 exchange · Coral Springs

"Retiree relocating from a $2.1M California primary residence to a $1.1M Naples Florida primary residence. My PFS-designated CPA coordinated the Section 121 primary home exclusion strategy ($500K joint exclusion on the California sale), the Florida no-state-income-tax migration timing across tax years, and the multi-state tax filings for the year of relocation. Jim’s team handled the Florida primary residence mortgage qualifying on Asset-Depletion + Social Security + pension multi-source documentation. CPA + Stairway combined optimized both the tax outcome and the financing. $1.1M close Conventional Jumbo Asset-Depletion in 39 days."

James K.

Retiree relocator (CA → FL) · Naples

09 · CPA partner FAQs

Questions Florida buyers, sellers, and CPAs ask, answered.

More CPA partnership and borrower-side resources at Stairway

What’s the difference between a CPA and an accountant?

A CPA (Certified Public Accountant) is licensed by the state Board of Accountancy with 150 semester hours education, passing the Uniform CPA Exam, and ongoing continuing professional education. An accountant or bookkeeper may not hold the CPA license. For substantive tax planning, audit work, and complex advisory, the CPA credential matters.

How does the post-TCJA $750K mortgage interest deduction cap affect my purchase?

Under IRC Section 163(h), mortgage interest deduction is limited to interest on the first $750K of acquisition debt (post-Dec 15, 2017 loans). Loans originated before Dec 15, 2017 grandfathered at $1M. For Florida buyers acquiring properties with loans above $750K, the CPA structures the deduction strategy considering the cap.

How does the SALT cap interact with Florida no-state-income-tax?

The $10K combined SALT cap under IRC Section 164(b)(6) limits state income tax + property tax + sales tax combined. Florida residents benefit because the state income tax component is $0, meaning the full $10K cap is available for property tax deduction. Florida CPAs optimize migration timing from high-tax states to capture this benefit.

How does Section 121 primary home gain exclusion work?

IRC Section 121 excludes $250K single / $500K joint of gain on sale of primary residence if the 2-of-5-year ownership AND use requirement is met. Basis tracking through improvements, partial business use, and depreciation (if rented portion of time) affects calculated gain. CPA documentation matters for accurate exclusion.

How does a 1031 like-kind exchange work for investment property?

IRC Section 1031 defers capital gains on investment property by rolling proceeds into replacement investment property with strict timelines: 45-day identification from sale + 180-day completion. Qualified intermediary (QI) coordination required. Post-TCJA limited to real property only. CPA + QI + lender coordination protects 1031 treatment.

What is Form 1084 and why does my CPA need to prepare it?

Form 1084 is Fannie Mae’s cash-flow analysis form recovering non-cash deductions (depreciation, amortization, depletion) at the entity level. For self-employed borrowers, CPA-prepared Form 1084 makes qualifying income properly visible to the lender under B3-3.4-02 and B3-3.3-02. Generalist accountants often skip this prep.

What is depreciation recapture and how does it affect my investment property sale?

Investment property sale triggers depreciation recapture: prior depreciation deductions recaptured at ordinary income rates up to 25% (unrecaptured Section 1250 gain) plus remaining gain at long-term capital gains rates. CPA tracking of accumulated depreciation through ownership is essential. Cost segregation accelerated depreciation increases recapture exposure at sale — multi-year planning matters.

Should I do cost segregation for my investment property?

Cost segregation studies identify components of investment property eligible for shorter recovery periods (5-year personal property, 15-year land improvements, 27.5-year residential structure) accelerating depreciation deductions. Beneficial for properties over $500K-$1M with active rental income offsetting depreciation. Increases recapture exposure at sale. CPA + cost segregation specialist coordination required.

I’m moving from California to Florida. How does my CPA coordinate the multi-state tax?

Multi-state tax coordination during Florida migration involves: California part-year resident return + Florida no-state-income-tax for the post-migration period; California source-income tracking for any continuing California ties (real estate, business interests, partnerships); domicile establishment in Florida (driver license, voter registration, primary residence) supporting the migration; coordination with timing of major transactions across tax years.

I’m a CPA. Can Stairway help with my own home mortgage?

Yes — Stairway specializes in CPA-as-borrower mortgages. CPAs typically operate as W-2 employees at firms (junior to senior staff), partners with K-1 from partnership Form 1065 distributions (mid-tier to senior partner), or sole-practitioner S-corp owners with W-2 + K-1. See our CPA mortgage guide for the full CPA-as-borrower documentation framework under B3-3.4-02.

10 · Companion guides & calculators

More on CPA partnerships, self-employed mortgage qualifying, and tax-coordinated real estate.

For CPAs (partner-as-borrower)

Self-employed loan programs

Calculators & tools

11 · Sources & further reading

Sources & further reading.

AICPA, FICPA & CPA regulatory references

IRS publications & forms

Cornell Law — IRC statutory references

Mortgage qualifying for self-employed

Florida real estate references

12 · What CPA + Stairway partnership looks like

Real-world CPA partnership coordination.

A Florida CPA partner at a Boca Raton regional accounting firm referred a self-employed S-corp owner client to Stairway after the prior generalist lender refused to apply the CPA-prepared Form 1084 cash-flow addbacks. Client situation: S-corp owner of a Florida marketing services firm with W-2 $145K + K-1 averaging $385K from Form 1120-S, plus substantial entity-level depreciation and amortization. Property: $1.2M Fort Lauderdale home. CPA coordination: Form 1084 cash-flow addback documentation systematically recovering entity-level depreciation and amortization at the S-corp level, 2-year Form 1120-S returns with K-1 schedules, S-corp election documentation, and shareholder agreement. Stairway applied the CPA-prepared Form 1084 cash-flow addbacks under B3-3.4-02, ran the 24-month K-1 average, and qualified the borrower at full W-2 + K-1. Prior generalist lender had offered $785K based on W-2 alone. Stairway approved at $1.2M Conventional Jumbo K-1 in 41 days. CPA + Stairway coordination for self-employed S-corp owner qualifying with proper Form 1084 prep is the partnership pattern that differentiates a successful close from a deal that falls apart due to addback rejection.

41-day CPA + Stairway close · Fort Lauderdale, FL

Talk to a Florida mortgage specialist about your CPA partnership transaction

Whether you’re a Florida buyer working with a CPA on self-employed mortgage qualifying, or a CPA looking for a mortgage yourself — Stairway coordinates the mortgage side with the depth your CPA partner expects.

For Florida buyers with CPA: self-employed K-1 / Schedule C / partnership distribution qualifying with proper Form 1084 cash-flow addback recovery under B3-3.4-02 + B3-3.3-02, multi-state tax migration coordination, 1031 exchange financing timing, and Section 121 sale-side coordination. For Florida CPAs looking for a mortgage on your own home or your firm: CPA practice principal income with W-2 + K-1 from firm partnership or S-corp qualifies under B3-3.4-02. See our dedicated CPA-as-borrower mortgage guide for the full CPA income documentation framework.

Talk to Our Team CPA-as-borrower guide

Jim Blackburn NMLS #1072866 · Stairway Mortgage

Key facts every Florida buyer, seller, and self-employed borrower should know about working with a CPA.

How CPAs serve Florida real estate buyers, sellers, and self-employed borrowers.

Tax preparation

Tax planning

1031 exchange advisory

Personal financial planning (PFS)

Business advisory + Form 1084 prep

How your CPA coordinates with your real estate transaction.

Phase 1 — Pre-purchase tax planning

Phase 2 — Purchase + closing deduction setup

Phase 3 — Ownership: annual returns + basis tracking

Phase 4 — Sale or refinance: gain treatment + 1031 coordination

Six things every Florida buyer and seller should know about CPA-level real estate tax expertise.

SALT cap + Florida no-state-income-tax advantage

Mortgage interest deduction $750K cap

Section 121 primary home gain exclusion

1031 like-kind exchange timing

Depreciation recapture on investment property sale

Form 1084 cash-flow addback for self-employed mortgage

CPA credentials and specialty designations explained.

CPA — Certified Public Accountant

PFS — Personal Financial Specialist

MST / LLM in Tax

EA — Enrolled Agent

ABV — Accredited in Business Valuation

CGMA — Chartered Global Management Accountant

AICPA Tax Section / FICPA

How the Florida CPA industry works in 2026.

Force 1 — TCJA (2017) and continuing tax law evolution

Force 2 — AICPA peer review and CPE requirements

Force 3 — Big 4 + national firm consolidation

Force 4 — Florida wealth migration accelerating CPA practice growth

Force 5 — Technology platform adoption

Force 6 — Specialty practice growth in real estate and HNW

The CPA + real estate ownership timeline across tax years.

Pre-purchase tax planning (6-12 months before)

Purchase + closing (tax year of close)

Annual returns + basis tracking (Years 2 onward)

Sale or refinance year

What Florida buyers and sellers say about their CPA + Stairway coordination.

Questions Florida buyers, sellers, and CPAs ask, answered.

More on CPA partnerships, self-employed mortgage qualifying, and tax-coordinated real estate.

For CPAs (partner-as-borrower)

Self-employed loan programs

Calculators & tools

Sources & further reading.

AICPA, FICPA & CPA regulatory references

IRS publications & forms

Cornell Law — IRC statutory references

Mortgage qualifying for self-employed

Florida real estate references

Real-world CPA partnership coordination.

Whether you’re a Florida buyer working with a CPA on self-employed mortgage qualifying, or a CPA looking for a mortgage yourself — Stairway coordinates the mortgage side with the depth your CPA partner expects.

Download The Stairway Roadmap.