Real Estate Professionals: Passive Activity, Sec. 199A and Investment Income Tax
Thursday, July 2, 2026
2-3:50 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 26WA-3726
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
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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 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.
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
|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$89.00
|
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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
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.
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