Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
Monday, April 20, 2026
8-11:45 a.m. Central
4 CPE (4 technical) | 4 IRS CE
Course code: 26WA-0779
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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. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental.
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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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 Form 1040
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How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules
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Real estate professionals and the Form 8582 (Passive Activities)
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How to make the "grouping" election for passive activities and the flow-through deduction
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Definition of self-rental property - both for Sections 199A and 469
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Reporting using Form 1040, Schedule E, page 1 and 2
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Self-rental property and the Form 8582 (passive activity)
Learning objectives
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Identify the passive activity and flow-through entity rules for real estate professionals and self-rental property and show how these situations should be reported on various tax forms
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To provide an in-depth discussion of the deduction for income from flow-through for real estate professionals and self-rental property
Who should take this program?
- CPAs working in public accounting and members in industry
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