Self-Rental Real Estate Passive Activity Rules
Friday, April 11, 2025
10-11:55 a.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 25WA-0345
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Loans, rental agreements, business combinations -- what do these all have in common? They all have the potential of creating a related party transaction. This program presents a detailed analysis of the financial accounting rules for transactions with related parties, as well as compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities.
- Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Major subjects
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Definition of self-rental property -- both for Sections 199A and 469
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Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1
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Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2
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Self-rental property and the Form 8582 (passive activity)Self-rental property and the flow-through entity grouping election
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Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards
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Self-rental property and "former passive activities" rules
Learning objectives
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Identify the passive activity and flow-through entity rules for "self-rental property" and show how these situations should be reported on various tax forms
Who should take this program?
- CPAs working in public accounting firms and members in industry
Pricing
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$79.00
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