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Self-Rental Real Estate: Integrating the Passive Activity & Section 199A Rules

11:00 am–12:40 pm ET

CPE SelectAvailable with CPE Select

# of CPE Credits

2

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.

Objective

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

Highlights

* 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 * 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

Who Should Attend

CPAs working in public accounting firms and members in industry.

Required Knowledge

Basic working knowledge of real estate taxation.

Advanced Prep

None

Event Speaker(s)

Mr. Steven C. Dilley, CPA, JD, Ph.D. ( Federal Tax Workshops, East Lansing, MI ),

Additional Event Information

Technical Support
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.

If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .

*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.

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Also Available As

Webinar
Monday, August 2, 2021 (11:00 am–12:40 pm ET)
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Webinar
Thursday, January 20, 2022 (8:30 am–10:10 am ET)
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Share This Event

Event Vendor:Federal Tax Workshops
Field of Study:Taxes
Level: Intermediate
Other:Enrolled Agent

Event Type:Webinar
NASBA Instructional Method:Group Internet Based
Event Code:WB082321

Registration Fees

RegistrationEarly BirdRegular
CPE SelectN/A$0.00
NCACPA MemberN/A$80.00
Non-MemberN/A$105.00
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/.

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