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Live Webcast Replay

Self-Rental Real Estate Passive Activity Rules

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
Not yet rated
Categories:
ACPEN Tax Institute |  IRS Approved |  Tax
Speaker:
Steven C. Dilley, CPA, JD, PhD
Course Levels:
Intermediate
Duration:
2 Hours
Product Type:
Live Webcast Replay
License:
Expires 30 day(s) after program date.
Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.
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Description

This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. 

*Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

Basic Course Information

Major Subjects
  • Definition of self-rental property - both for Sections 199A and 469
  • Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1
  • Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2
  • Self-rental property and the Form 8582 (passive activity)
  • Self-rental property and the flow-through entity grouping election
  • Real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards

Learning Objectives
  • Identify the passive activity and flow-through entity rules for "self-rental property"
  • Apply rules in reporting self-rental property on various tax forms

Course Materials

IMPORTANT_CPE Credit Instructions_Read Before Webcast_Updated_2_2025 (442.6 KB) Available after Purchase
Self-Rental Real Estate Passive Activity Rules Handout (3.8 MB) Available after Purchase
IRS Credit Instructions (267 KB) Available after Purchase

Speaker

Steven C. Dilley, CPA, JD, PhD's Profile

Steven C. Dilley, CPA, JD, PhD Related Seminars and Products

Steven C. Dilley, CPA, JD, PhD is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.

Dates

Thu, May 08, 2025 - 02:00pm to 03:54pm CDT
Wed, May 28, 2025 - 04:00pm to 05:54pm CDT
Wed, Jun 04, 2025 - 08:00am to 09:54am CDT
Sat, Jun 14, 2025 - 10:00am to 11:54am CDT
Mon, Jun 30, 2025 - 12:00pm to 01:54pm CDT
Tue, Jul 08, 2025 - 02:00pm to 03:54pm CDT
Fri, Jul 25, 2025 - 04:00pm to 05:54pm CDT
Thu, Aug 07, 2025 - 08:00am to 09:54am CDT
Tue, Aug 26, 2025 - 06:00pm to 07:54pm CDT
Tue, Sep 09, 2025 - 12:00pm to 01:54pm CDT
Mon, Sep 22, 2025 - 02:00pm to 03:54pm CDT
Wed, Oct 08, 2025 - 04:00pm to 05:54pm CDT
Thu, Oct 23, 2025 - 08:00am to 09:54am CDT
Tue, Nov 04, 2025 - 10:00am to 11:54am CST
Wed, Nov 19, 2025 - 12:00pm to 01:54pm CST
Tue, Dec 09, 2025 - 02:00pm to 03:54pm CST
Sat, Dec 20, 2025 - 04:00pm to 05:54pm CST
Fri, Dec 26, 2025 - 08:00am to 09:54am CST
Thu, Jan 08, 2026 - 06:00pm to 07:54pm CST
Fri, Jan 23, 2026 - 12:00pm to 01:54pm CST
Wed, Feb 04, 2026 - 02:00pm to 03:54pm CST
Thu, Feb 19, 2026 - 04:00pm to 05:54pm CST
Thu, Mar 05, 2026 - 08:00am to 09:54am CST
Sat, Mar 28, 2026 - 10:00am to 11:54am CDT
Wed, Apr 08, 2026 - 12:00pm to 01:54pm CDT
Tue, Apr 21, 2026 - 02:00pm to 03:54pm CDT

Additional Info

Basic Course Information

Prerequisites Basic working knowledge of business taxation and passive activity rules
Advanced Preparation

None


Designed For CPAs in public practice and members in industry
Original Recording Date 04/2025
Yellow Book No
Course Developer Federal Tax Workshop
Date Added to Catalog 03/11/2025

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement Business Professionals' Network, 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 submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

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