Virtual
Real Estate Professionals: Passive Activity, Sec. 199A & Investment Tax 26-27
Date: Aug. 24, 2026
Time: 10 a.m. – 12 p.m. PT
CPE: 2
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
1000005304-145466
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
None
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.