Self-Rental Real Estate: Passive Activity & Section 199A
Date/Time
5/7/2024
1:30 AM - 3:30 AM Central
Course Registration
Member: $89.00
Non-Member: $109.00
Credits
2 Credits
Event Type(s)
Webinars
Event Description
This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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

Instructor:
Steven C. Dilley, CPA, JD, PhD

Fields of Study:
Taxes

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
Location
Webinar
Outlook/vCalendar/Google
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5/7/2024  


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