Self-Rental Real Estate: Passive Activity & Section 199A
Date/Time
11/20/2024
3:00 PM - 5:00 PM Central
3:00 PM - 5:00 PM Central
Course Registration
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:
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
Email Reminder