Webinar: 2024 Real Estate Professionals: Passive Activity Rules
WB410 | Course | Intermediate | Scheduled
Description
When do they exist and how to report them? This program will provide a detailed analysis of the real estate professional passive activity rules, inclu
Credits
| Number of Credits | Type of Credits |
|---|---|
| 2.00 | Taxes |
Designed For
CPAs working in public accounting firms and members in industry
Prerequisites
Basic working knowledge of business and real estate taxation
Highlights
Definition, pros and cons of being a real estate professional
Integration of the real estate professional rules with reporting on Form 1040, Schedule E
Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Form 1040
How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules
Real estate professionals and the Form 8582 (Passive Activities)
How to make the "grouping" election for passive activities and the flow-through deduction
Objectives
Identify the passive activity and flow-through entity rules for "real estate professionals" and show how these situations should be reported on various tax forms
Preparation
None
Notes
This webcast is provided by ACPEN. After registering for the course, you will receive an email from ACPEN with instructions for logging in to the webcast and obtaining your eMaterials.
Prices
- Member (Early Bird)
- $79.00
- Non-Member (Early Bird)
- $109.00
- Member
- $79.00
- Non-Member
- $109.00