24SX-0118: Self-Rental Real Estate: Passive Activity & 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 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.
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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Form 8582 (passive activity)
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The flow-through entity grouping election
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Illustrative examples and consequences of failing to comply with the reporting standards
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Self-rental property and "former passive activities" rules
Learning objective(s)
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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.
Fees
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you are a
nonmember.
If you register, you will be charged
$58.00
(Standard Nonmember Fee).
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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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