Real Estate Professionals: Passive Activity Rules

Overview

When do they exist and how to report them? This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction.

*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com