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

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.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this class include:

• 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
• Form 8582 (passive activity)
• The flow-through entity grouping election
• Illustrative examples and consequences of failing to comply with the reporting standards
• Self-rental property and "former passive activities" rules

Who will benefit:

CPAs working in public accounting and members in industry.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.