This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
DESIGNED FOR
CPAs working in public accounting and members in industry
BENEFITS
- 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
HIGHLIGHTS
- 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 (
COURSE LEVEL
Intermediate
ADDITIONAL NOTES
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