September 24, 2025


Webinar


4 CPE

Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A

September 24, 2025
Webinar
4 CPE

Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A

  • View Bio

    Instructor

    Steve
    Dilley

    View Bio

Learning Objectives

  • Identify the passive activity and flow-through entity rules for real estate professionals and self-rental property and show how these situations should be reported on various tax forms
  • To provide an in-depth discussion of the deduction for income from flow-through for real estate professionals and self-rental property

Major Topics

    • Integration of the real estate professional rules with reporting on Form 1040, Schedule E
      Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Form 1040
    • 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)
    • How to make the "grouping" election for passive activities and the flow-through deduction
    • Definition of self-rental property
    • both for Sections 199A and 469
    • Reporting using Form 1040, Schedule E, page 1 and 2
    • Self-rental property and the Form 8582 (passive activity)

CPE Credits Available

4 CPE
4
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxes

Advanced Preparation

None

Intended Audience

CPAs working in public accounting and members in industry

Provider

ACPEN

Register For This Event

  • ASCPA Member

    $ 129 129
    Join

    Price includes $0.00 early registration discount(s) - expires 9/14

    Price includes $0.00 early registration discount(s) - expires 9/14

  • ASCPA Non-Member

    $ 159 159

    Price includes $0.00 early registration discount(s) - expires 9/14

    Price includes $0.00 early registration discount(s) - expires 9/14

    Your Price

Please login to register.