Self-Rental Real Estate: Passive Activity & Section 199A

CPE Credit:

Overview

Description:

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.

Field of Study:

Taxes (2 CPE)

Instructor

Instructor:

Steven C. Dilley, CPA, JD, PhD

Additional Details

Who should attend:

CPAs working in public accounting and members in industry.

Program Level:

Intermediate

Program Content:

The major topics that will be covered in this class include:

Definition of self-rental property – both for Sections 199A and 469
Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1
Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2
Form 8582 (passive activity)
The flow-through entity grouping election
Illustrative examples and consequences of failing to comply with the reporting standards
Self-rental property and “former passive activities” rules

Learning Objectives:

After attending this presentation you will be able to…

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

Prerequisites:

Basic working knowledge of real estate taxation.

Advanced Preparation:

None

Developed By:

Federal Tax Workshops, Inc

Format:

Group-Internet-Based

Course Code:

FTSSRRP2

Registration:

$89.00

Attendee Information

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