Self-Rental Real Estate Passive Activity Rules
Tuesday, April 21, 2026
2-3:55 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 26WA-0834
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Online registration has closed.
Please call 952-831-2707 to register. Phones are staffed from 7:30 a.m. to 4:30 p.m.
Central Time on Monday through Friday and from 7:30 a.m. to noon on Fridays
during the summer months.
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.
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 of self-rental property - both for Sections 199A and 469
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Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1
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Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2
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Self-rental property and the Form 8582 (passive activity)
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Self-rental property and the flow-through entity grouping election
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Real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards
Learning objectives
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Identify the passive activity and flow-through entity rules for "self-rental property"
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Apply rules in reporting self-rental property on various tax forms
Who should take this program?
- CPAs in public practice and members in industry
Pricing
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$79.00
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$79.00
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