Virtual
Self-Rental Real Estate: Passive Activity & Flow-Through Rules 26-27
Date: Aug. 21, 2026
Time: 11 a.m. – 1 p.m. PT
CPE: 2
Overview
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 terri.storer@acpen.com
Product Code
1000005307-145497
Credit Type
CPE: 2CPE-Technical: 2Intended Audience
CPAs in public practice and members in industry
NASBA Field of Study
Taxes
Level of Difficulty
Basic
Prerequisites
None
Advance Preparation
None
Learning Objectives
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
- Self-rental property and ""former passive activities"" rules
- Real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards
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.