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TCJA Taxation of Real Estate Professionals and Passive Losses- Video CourseCode: 20-REPROVID
Price: $29.95
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Course Details
2 Hr Video Self-Study
Description:
Taxation of
real estate professionals and application of the passive loss rules to real
estate.
Identify which clients qualify as real estate professionals and how to apply the material participation tests to these clients. Well also cover the special passive activity rules that apply to real estate generally.
Learning Objectives
1.
Identify the types of occupations that typically
qualify an individual as a real estate professional.
2. Identify
areas that IRS auditors are instructed to review in the case of taxpayers who
claim to be real estate professionals.
3. Compute
whether a taxpayer meets the 50% and 750-hour tests to be a real estate
professional.
4. Identify
benefits and drawbacks of electing to aggregate rental activities.
5. Recognize
the impact on the net investment income tax of qualifying as a real estate
professional.
6. Identify
the effects of qualification as a real estate professional on the material
participation rules that affect rental properties.
Presentation Method: QAS Self-Study
Category: Taxes
CPE credit: 2 Hours
Program Level: Update
Prerequisites: None
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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NASBA Sponsor number 108096

$29.95
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