Self-Rental Real Estate: How to Integrate the New Rules Webinar

This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples, and integrates them with the Section 199A, 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.

Learning Objectives:

After attending this presentation you will be able to...

• Demonstrate a working knowledge of the passive activity and flow-through entity rules for "self-rental property"
• Show how these situations should be reported on various tax forms

Highlights

The major topics covered in this class include:

• Definition of self-rental property, both 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
• Self-rental property and the Form 8582 (passive activity)
• Self-rental property and the flow-through entity grouping election
• 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