Real Estate Professionals: Passive Activity Rules
If you have questions about this event, please call us at 952-831-2707.
Saturday, Dec. 20, 2025
10-11:50 a.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 25WA-030B
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When do they exist and how to report them? This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction.
Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Major subjects
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Definition, pros and cons of being a real estate professional
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Integration of the real estate professional rules with reporting on Form 1040, Schedule E
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Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Fo
Learning objectives
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Identify the passive activity and flow-through entity rules for "real estate professionals" and show how these situations should be reported on various tax forms
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Apply planning strategies and address potential pitfalls
Who should take this program?
- CPAs working in public accounting firms and members in industry
Pricing
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$79.00
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Standard Nonmember Fee |
$79.00
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If you have questions about this event, please call us at 952-831-2707.