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Self-Rental Real Estate: Passive Activity & Section 199A (Z2-419)

100 Minutes
On demand - Video

On Demand - Video

2 CPE Credits in TX

OVERVIEW

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.

BENEFITS

  • 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

HIGHLIGHTS

  • 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

COURSE LEVEL

Intermediate

PREREQUISITES

Basic working knowledge of real estate taxation.

INSTRUCTOR

Steven Dilley

Steven C. Dilley, CPA, J.D., Ph.D.

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PRICING

$58.00 - Member

$78.00 - Nonmember

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COURSE DEVELOPER

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