Virtual
Real Estate Professionals: Passive Activity, Sec. 199A & Investment Tax 26-27
Date: July 2, 2026
Time: 12 – 2 p.m. PT
CPE: 2
Member
$99.00
Nonmember
$129.00
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Overview
When do they exist and how to report them? This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction.
*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 terri.storer@acpen.com
Product Code
1000005304-145465
Credit Type
CPE: 2CPE-Technical: 2Intended Audience
CPAs working in public accounting firms and members in industry
NASBA Field of Study
Taxes
Level of Difficulty
Intermediate
Prerequisites
Basic working knowledge of business and real estate taxation
Advance Preparation
None
Learning Objectives
Major Subjects
- Definition, pros and cons of being a real estate professional
- Integration of the real estate professional rules with reporting on Form 1040, Schedule E
- Real estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040
- How ""real estate business"" is interpreted under the Section 199A rules and how it integrates with the passive activity rules
- Real estate professionals and the Form 8582 (Passive Activities)
- How to make the ""grouping"" election for passive activities and the flow-through deduction
Other Dates
Additional Details
This prerecorded broadcast is provided through our partnership with ACPEN. You'll be redirected to a CalCPA/ACPEN portal for this course. The Instructor will be available via the chat feature.