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

  • 12/20/2022
  • 10:30 AM - 12:30 PM
  • Webinar - CPA Crossings



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.

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

      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

        Designed for: CPAs working in public accounting and members in industry.

        Level: Intermediate

        Instructor: Steven C. Dilley, CPA, JD, PhD

        Developer: Federal Tax Workshops, Inc

        CPE Credits: 2

        Area of Study: Taxes

        Prerequisite: Basic working knowledge of real estate taxation.

        Visit Us:

        3100 South Columbia Road
        Suite 500
        Grand Forks, ND 58201

        Contact Us: 

         (701) 775-7111
        or (877) 637-2727

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