April 11, 2025


Webinar


2 CPE

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

April 11, 2025
Webinar
2 CPE

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

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    Instructor

    Steve
    Dilley

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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

2 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation

Advanced Preparation

None

Intended Audience

CPAs working in public accounting and members in industry.

Provider

CPA Crossings, LLC

Register For This Event

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  • ASCPA Non-Member

    $ 139 139
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