February 20, 2023


2 Total CPE Credits


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

Learning Objectives

After attending this presentation you will be able to...

  • 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

Major Topics

The major topics that will be covered in this class include:

  • 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

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Basic working knowledge of real estate taxation.

Advanced Preparation


Intended Audience

CPAs working in public accounting and members in industry.


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 79 79
  • ASCPA Non-Member

    $ 129 129
    Your Price

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