Webinar

Real Estate Professionals: Passive Activity Rules

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When do they exist and how to report them? This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction.

• 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

• Definition, pros and cons of being a real estate professional
• Integration of the real estate professional rules with reporting on Form 1040, Schedule E
• Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Form 1040
• How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules
• Real estate professionals and the Form 8582 (Passive Activities)
• How to make the "grouping" election for passive activities and the flow-through deduction 

Learning objectives

• Identify the passive activity and flow-through entity rules for "real estate professionals" 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

Our records indicate you are a nonmember. If you register, you will be charged $79.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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