September 25, 2026


Webinar


1 CPE Credit

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

September 25, 2026
Webinar
1 CPE Credit

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

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    Instructor

    Steve
    Dilley

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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

1 CPE Credit
1
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

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