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Passive Activity Losses & Real Estate Professional

Earn two CE Federal Tax with Kelly Myers, EA

Self-Study IRS Program Number: X9QQU-T-00611-19-S

This session will take a close look at Real Estate Professional provision within the Passive Activity Loss rules under IRC 469. While this Code section has existed for years it is often not well understood by many preparers and the IRS. The session will take a detailed view in applying the Code and Regulations related to RE Pro. Attendees will have opportunity to have questions answered online during the presentation for timely and practical guidance. Knowledge gained with provide attendees a solid platform to proactively guide clients through the RE Pro maze.

Learning Objectives
Upon completion of the course, participant should be able to:

  • Define Real Property Trade or Business
  • Understand which Properties are Included
  • Make an Aggregation Election
  • Apply Qualified Business Income Deduction
  • Apply Net Investment Income Tax
  • Investigate Tax Planning Considerations
  • Review Cases & Rulings

Note: If you can't attend live, that's okay: go ahead and register and you will automatically receive the recording when it is sent out.