Self-Rental Real Estate: Integrating the Passive Activity Rules With the Flow-Through Entity Deduction Rules
Tuesday, July 28, 2026
9-10:55 a.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 26WA-4176
View pricing
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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Self-rental property and ""former passive activities"" rules.
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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
|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$89.00
|
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$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 taxation and passive activity rules
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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