Webinar

Self-Rental Real Estate: Passive Activity and Section 199A

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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.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Major subjects

• Definition of self-rental property - both for Sections 199A and 469.
• Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1.
• Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2.
• Form 8582 (passive activity).
• The flow-through entity grouping election.
• Illustrative examples and consequences of failing to comply with the reporting standards.
• Self-rental property and "former passive activities" rules

Learning objectives

• Apply the passive activity and flow-through entity rules for "self-rental property" and show how these situations should be reported on various tax forms

Who should take this program?

• CPAs working in public accounting and members in industry.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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