Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Tax Institute | IRS Approved | Tax
- Faculty:
- Steven C. Dilley, CPA, JD, PhD
- Course Levels:
- Intermediate
- Duration:
- 4 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
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
Basic Course Information
Major Subjects- 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
- Definition of self-rental property - both for Sections 199A and 469
- Reporting using Form 1040, Schedule E, page 1 and 2
- Self-rental property and the Form 8582 (passive activity)
Learning Objectives
- Identify the passive activity and flow-through entity rules for real estate professionals and self-rental property and show how these situations should be reported on various tax forms
- To provide an in-depth discussion of the deduction for income from flow-through for real estate professionals and self-rental property
Course Materials
| IMPORTANT_CPE Credit Instructions_Read Before Webcast_Updated_2_2025 (442.6 KB) | Available after Purchase | ||
| Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A Handout (10 MB) | Available after Purchase | ||
| IRS Credit Instructions (267 KB) | Available after Purchase | ||
Faculty
Steven C. Dilley, CPA, JD, PhD Related Seminars and Products
Steven C. Dilley, CPA, JD, PhD is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.
Dates
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Sat, May 10, 2025 - 09:00am to 12:44pm EDT
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Wed, May 21, 2025 - 11:00am to 02:44pm EDT
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Mon, Jun 02, 2025 - 01:00pm to 04:44pm EDT
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Tue, Jun 10, 2025 - 06:00pm to 09:44pm EDT
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Tue, Jun 24, 2025 - 05:00pm to 08:44pm EDT
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Thu, Jul 10, 2025 - 09:00am to 12:44pm EDT
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Thu, Jul 31, 2025 - 11:00am to 02:44pm EDT
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Tue, Aug 05, 2025 - 01:00pm to 04:44pm EDT
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Mon, Aug 25, 2025 - 03:00pm to 06:44pm EDT
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Thu, Sep 11, 2025 - 07:00pm to 10:44pm EDT
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Wed, Sep 24, 2025 - 09:00am to 12:44pm EDT
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Fri, Oct 10, 2025 - 11:00am to 02:44pm EDT
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Thu, Oct 30, 2025 - 01:00pm to 04:44pm EDT
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Sat, Nov 01, 2025 - 03:00pm to 06:44pm EDT
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Mon, Nov 17, 2025 - 05:00pm to 08:44pm EST
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Mon, Dec 01, 2025 - 09:00am to 12:44pm EST
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Thu, Dec 11, 2025 - 11:00am to 02:44pm EST
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Mon, Dec 22, 2025 - 01:00pm to 04:44pm EST
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Mon, Jan 12, 2026 - 03:00pm to 06:44pm EST
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Sat, Jan 31, 2026 - 05:00pm to 08:44pm EST
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Mon, Feb 02, 2026 - 09:00am to 12:44pm EST
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Tue, Feb 17, 2026 - 11:00am to 02:44pm EST
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Mon, Mar 09, 2026 - 01:00pm to 04:44pm EDT
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Thu, Mar 26, 2026 - 03:00pm to 06:44pm EDT
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Thu, Apr 02, 2026 - 07:00pm to 10:44pm EDT
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Mon, Apr 20, 2026 - 09:00am to 12:44pm EDT
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Additional Info
Basic Course Information
Prerequisites Basic working knowledge of individual and business taxationAdvanced Preparation
None
Designed For CPAs working in public accounting and members in industry
Original Recording Date 04/2025
Yellow Book No
Course Developer Federal Tax Workshop
Date Added to Catalog 03/11/2025
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Official Registry Statement Business Professionals' Network, Inc. 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
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.