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

Course Details

Date

Monday, June 8, 2020

4:30am – 6:30am

Field of Study

Taxation

Course Number

CC1443

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Intermediate

Vendor

CPA Crossings

Prerequisites

None

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 course qualifies for PTIN credit.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

  • Definition of self-rental property
  • 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
  • Self-rental property and the Form 8582 (passive activity)
  • Self-rental property and the flow-through entity grouping election
  • Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards
  • Self-rental property and "former passive activities" rules

Objectives

To provide a working knowledge of the passive activity and flow-through entity rules for "self-rental property" and show how these situations should be reported on various tax forms.

Designed For

CPAs working in public accounting and members in industry.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$79.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$109.00
Your Price $109.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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