Passive Activities & Rental Real Estate Income Tax Issues (C69567)

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Cancellation Policy

*Please note that this course is from a third-party vendor, ACPEN. We strongly recommend registering no later than 24 hours before the course begins.
Please contact Anne Taylor if you do not receive the event logistics via email at least 24 hours before the course begins: [email protected] or 1-877-602-9877.
Thank you.

If you register less than 20 minutes before the event your access to the event may be delayed.

Date(s):

01/05/2026

Registration Open:

12:00 AM - 9:00 AM

Time:

9:00 AM - 4:38 PM

Facility:

 Online

Meeting Type:

Courses

CPE Credit:

8.00

Field(s) Of Study:

Taxes (8.00)

Level of Knowledge:

Intermediate

Price:

Member: $345.00
Nonmember: $445.00

Individual Discounts:

Not Available

Group Discounts:

Not Available

Overview

  • Identify what activities are subject to the PAL rules and the exceptions to them including those for certain real estate professionals
  • Define a passive activity, rental and trade or business under IRC §:469
  • List the seven ways to materially participate in an activity and the six exceptions to the definition of a rental activity
  • Calculate the passive activity income and losses allowed and the tax ramifications of passive activity dispositions
  • Recognize what passive activity investments are potentially subject to the 3.8** net investment income tax under IRC §:1411

Speaker(s)

Prerequisites

Background in individual income tax law