Real Estate Professionals, Passive Activity and Section 199A
Friday, April 18, 2025
3-5 p.m. Central
2 CPE (2 technical)
Course code: 25WX-0242
View pricing
Online registration is not available due to server maintenance.
Please call 952-831-2707 between 7:30 a.m. and 4:30 p.m. Central to register.
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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Major subjects
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Definition of a real estate professional
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Pros and cons of being a real estate professional
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Integration of the real estate professional rules with reporting on Form 1040, Schedule E
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Real estate professionals and indirectly owned (partnerships, 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
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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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Several real-life situations illustrating the various possibilities and the consequences of failing to comply with the real estate professional standards
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Real estate professionals and the "former passive activities" rules
Learning objectives
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Apply 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
|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$89.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$89.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
Online registration is not available due to server maintenance.
Please call 952-831-2707 between 7:30 a.m. and 4:30 p.m. Central to register.
Instructor
Steven Dilley, PhD, CPA, JD
Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 108744
Prerequisites
Prereq.
Basic working knowledge of real estate 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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