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Live Webcast Replay

Self-Rental Real Estate: Passive Activity & the Flow-Through Entity Deduction


Total Credits: 2 including 2 Taxes - Technical

Average Rating:
   4.4
Category:
ACPEN Tax Institute |  Tax
Faculty:
Steven C. Dilley, CPA, JD, PhD
Course Levels:
Intermediate
Duration:
2 Hours
License:
Access for 30 day(s) after program date.

Dates


Description

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.

Basic Course Information

Learning Objective
  • To provide a working knowledge of the passive activity and flow-through entity rules for "self-rental property" and show how these situations should be reported on various tax forms.

Major Subjects
  • Definition of self-rental property
  • 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
  • Self-rental property and the Form 8582 (passive activity)
  • Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards
  • Self-rental property and "former passive activities" rules

Course Materials

Faculty

Steven C. Dilley, CPA, JD, PhD's Profile

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

Mon, May 17, 2021 - 09:00am to 10:57am CDT
Fri, Jun 04, 2021 - 11:00am to 12:57pm CDT
Mon, Jun 21, 2021 - 01:00pm to 02:57pm CDT
Tue, Jul 06, 2021 - 09:00am to 10:57am CDT
Wed, Jul 21, 2021 - 11:00am to 12:57pm CDT
Fri, Aug 06, 2021 - 01:00pm to 02:57pm CDT
Wed, Aug 18, 2021 - 09:00am to 10:57am CDT
Tue, Sep 07, 2021 - 11:00am to 12:57pm CDT
Mon, Sep 20, 2021 - 01:00pm to 02:57pm CDT
Fri, Oct 08, 2021 - 09:00am to 10:57am CDT
Wed, Oct 20, 2021 - 11:00am to 12:57pm CDT
Fri, Nov 05, 2021 - 01:00pm to 02:57pm CDT
Mon, Nov 15, 2021 - 09:00am to 10:57am CST
Mon, Dec 06, 2021 - 11:00am to 12:57pm CST
Tue, Dec 21, 2021 - 01:00pm to 02:57pm CST

Additional Info

Basic Course Information

Prerequisites

Basic working knowledge of real estate taxation.


Advanced Preparation

None


Designed For CPAs working in public accounting firms and members in industry.
Original Recording Date

04/01/2020


Yellow Book

No


Course Developer

Federal Tax Workshop


Date Added to Catalog

04/21/2020


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.


Reviews

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Overall:      4.4

Total Reviews: 5

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