Show Menu

Help  |  Pay an Invoice  |  My Account  |  CPE Log  |  Log in

Webinar

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
View pricing


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

  • Definition, pros and cons of being a real estate professional
  • Integration of the real estate professional rules with reporting on Form 1040, Schedule E
  • Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Fo

Learning objectives

  • 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
  • Apply planning strategies and address potential pitfalls

Who should take this program?

  • CPAs working in public accounting firms and members in industry

Pricing

Standard Member Fee $79.00
checkmark Standard Nonmember Fee $79.00
Our records indicate you are a nonmember. If you register, you will be charged $79.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

More program information

Instructor Steven Dilley, PhD, CPA, JD
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level Intermediate
Format Group Internet Based
Sponsor Business Professionals' Network, Inc.
NASBA ID#: 107810
Prerequisites Prereq. Basic working knowledge of business and real estate taxation
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date.
Learn more

Search CPE catalog

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