Spanish: Introduction to Rental Real Estate
Introducción al Alquiler de Bienes Raíces
Introducción al Alquiler de Bienes Raíces
Course Description
El alquiler de bienes raíces es común entre todos los niveles de contribuyentes, desde individuos que alquilan una casa unifamiliar hasta empresas comerciales que operan dentro de una sociedad. Aunque hay un hilo común de propiedad inmobiliaria, las consideraciones fiscales varían tanto como el tipo de propiedad. Esta sesión abordará problemas fundamentales de reporte, incluyendo si se reporta en el Anexo E o el Anexo C, la consideración del uso personal simulado que limita las deducciones bajo la Sección 280A del Código de Rentas Internas (IRC), y la importancia de determinar si la actividad es un alquiler por definición para fines de pérdidas pasivas. Esta sesión le proporcionará un proceso de pensamiento claro sobre cómo abordar el reporte dealquiler.
Learning Objectives
- Identificar las características clave de varios tipos de alquileres y las implicaciones fiscales.
- Identificar el uso personal simulado y asignarlo correctamente entre el uso comercial y personal, y limitar los gastos de alquiler cuando corresponda.
- Determinar los formularios adecuados necesarios para reportar la actividad de alquiler.
- Identificar qué reglas de pérdidas pasivas se aplican.
Presenters
Ruben D. Valdes, EA, USTCP
Ruben D. Valdes, EA, USTCP founder of National Tax Problem Solutions specializes in representing clients before examinations, collections, and appeals before the Internal Revenue Service. In addition, Mr. Valdes is also admitted to practice before the United States Tax Court; a privilege earned by less than 250 non-attorneys in the United States.
Mr. Valdes a practicing tax professional, author and national recognizedSpanishtax instructor; understands the importance of high-level education in the profession. Mr. Valdes has instructed and written courses that cover the fundamentals of taxation but has also taken part in high-level complex topics, such as international taxation, tax controversy, and high-level tax planning. One of his missions is to teach taxpayers and other professionals the “Taxpayer Bill of Rights”; so, every taxpayer gets fair and just treatment, as the tax law intends.
Ruben D. Valdes, EA, USTCP founder of National Tax Problem Solutions specializes in representing clients before examinations, collections, and appeals before the Internal Revenue Service. In addition, Mr. Valdes is also admitted to practice before the United States Tax Court; a privilege earned by less than 250 non-attorneys in the United States.
Mr. Valdes a practicing tax professional, author and national recognizedSpanishtax instructor; understands the importance of high-level education in the profession. Mr. Valdes has instructed and written courses that cover the fundamentals of taxation but has also taken part in high-level complex topics, such as international taxation, tax controversy, and high-level tax planning. One of his missions is to teach taxpayers and other professionals the “Taxpayer Bill of Rights”; so, every taxpayer gets fair and just treatment, as the tax law intends.
Continuing Education
This course qualifies for IRS and CTEC Continuing Education Hours. NAEA reports IRS/CTEC CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
This course qualifies for IRS and CTEC Continuing Education Hours. NAEA reports IRS/CTEC CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at
education@naea.org. An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.