Loading...

Self-Rental Real Estate—Passive Activity & Section 199A

Online

# of CPE Credits

2

Description

Please note: This course must be completed by Tuesday, December 31, 2024 at 11:59 pm ET. Please complete the course AND submit credit before the deadline. Save a copy of your Certificate of Completion for your records. Once submitted, your CPE hours will also reflect in your official CPE transcript. 

This program defines 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 * 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.

Event Level: Intermediate

Who Should Attend: CPAs working in public accounting and members in industry

Required Knowledge: Basic working knowledge of business taxation

Advanced Preparation: None

Vendor: Federal Tax Workshop

Speaker: Dilley, Steve

Objective

Identify the passive activity and flow-through entity rules for "self-rental property" and show how these situations should be reported on various tax forms

Credit Types

  • Taxes: 2

Event Speaker(s)

Steven Dilley

Event Level:Intermediate
Event Code:OD000924
Event Vendor:Federal Tax Workshops
Fields of Study:Taxes
Tags:2 hour
Other fields:

    Registration Fees

    RegistrationTypePrice
    On Demand (2 hours)Members$100.00
    On Demand (2 hours)Non Members$225.00


    CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

    For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.