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

Available Until

**Online**

2.0 Credits

Member Price $78.00

Non-Member Price $108.00

Overview

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.

Highlights

  • 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

Prerequisites

Basic working knowledge of real estate taxation.

Designed For

CPAs working in public accounting and members in industry.

Objectives

  • 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

Preparation

None

Non-Member Price $108.00

Member Price $78.00

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