Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
Thursday, April 17, 2025
5-9 p.m. Central
4 CPE (4 technical) | 4 IRS CE
Course code: 25WA-0535
View pricing
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. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental.
- 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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S corporations) entity's reporting on Form 1040
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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)
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How to make the "grouping" election for passive activities and the flow-through deduction
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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), the flow-through entity grouping election, and "former passive activities" rules
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A deep-dive look at the Section 199A flow-through entities deduction
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Calculation of qualified business income
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Application to rental real estate -- "safe harbor" rule and aggregation rules
Learning objectives
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Identify the passive activity and flow-through entity rules for real estate professionals and self-rental property and show how these situations should be reported on various tax forms
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To provide an in-depth discussion of the deduction for income from flow-through for real estate professionals and self-rental property
Who should take this program?
- CPAs working in public accounting and members in industry
Pricing
|
Standard Member Fee |
$129.00
|
 Standard Nonmember Fee |
$129.00
|
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Instructor
Steven Dilley, PhD, CPA, JD
Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (4.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Basic working knowledge of individual and business taxation
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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