Real Estate Tax Issues: Passive Activity, Self-Rental & Section 199A

Overview

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. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental.

*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