Spanish: Introduction to Rental Real Estate

Description

Spanish: Introduction to Rental Real Estate
IRS Program #: X9QQU-T-01132-24-O
CTEC #: 6257-CE-0293
CE: 2 IRS & 2 CTEC credits
Speaker: Ruben D. Valdes, EA, USTCP

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.

Contributors

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 recognized Spanish tax 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.

Mr. Valdes was the Author of Manejando Auditorias: Herramientas poderosas ante el IRS. Which is the first book in Spanish that guides tax professionals how to handle an IRS audit.

Mr. Valdes was the author of Tax Court Says: IRS Timely Responded, Your Offer is Not Deemed Accepted an article from the EA Journal that was released in December 2022.

Mr. Valdes is a strong believer in high-level tax education, this will lead to high levels of voluntary compliance across our nation.