Self-Rental Real Estate: Passive Activity and Section 199A
Thursday, June 12, 2025
11 a.m.-1 p.m. Central
2 CPE (2 technical)
Course code: 25WX-1148
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This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental.
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 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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Form 8582 (passive activity)
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The flow-through entity grouping election
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Illustrative examples and 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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Apply 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 and members in industry
Pricing
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Standard Member Fee |
$89.00
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 Standard Nonmember Fee |
$89.00
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