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22WX-2620: Self-Rental Real Estate: Passive Activity & Section 199A (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Tuesday, December 20, 2022
Time 10:30am - 12:30pm
Central Time
Location Online
CPE credits CPE 2.0
Field(s)
of study
Taxes - Technical (2.0)
Instructor Steven Dilley, PhD, CPA, JD
Federal Tax Workshops, Inc.
Fees
Standard Member Fee $79.00
Standard Nonmember Fee $79.00

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.

Who should take this program?

CPAs working in public accounting and members in industry.

Major subjects

  • 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 objective(s)

  • 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

Notes:

Course code Code 22WX-2620
Sponsor CPA Crossings, LLC
NASBA ID#: 108744
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. Basic working knowledge of real estate taxation.
Advance
prep
None

If you have questions about this event, please call us at 952-831-2707.