24SX-0109: Real Estate Professionals, Passive Activity and Section 199A (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
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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.
Major subjects
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Definition of a real estate professional
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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
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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Several real-life situations illustrating the various possibilities and the consequences of failing to comply with the real estate professional standards
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Real estate professionals and the "former passive activities" rules
Learning objective(s)
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Apply the passive activity and flow-through entity rules for real estate professionals and show how these situations should be reported on various tax forms
Who should take this program?
CPAs working in public accounting firms and members in industry.
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$58.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
|
Standard Member Fee |
$58.00
|
 Standard Nonmember Fee |
$58.00
|
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level
Intermediate
Format
Self-study - On-Demand
Sponsor
NASBA ID#: 108744
Prerequisites
Prereq.
Basic working knowledge of real estate taxation.
Advance
prep
None
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
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