TCJA Taxation of Real Estate Professionals and Passive Losses- Video CourseCode: 20-REPROVID

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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. We’ll 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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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors at their website, www.learningmarket.org

NASBA Sponsor number 108096

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