December 22, 2025


Webcast


2 CPE Credits

Don Farmer’s Passive Activities: Material Participation Rules, Time Tracking & Compliance Strategies

December 22, 2025
Webcast
2 CPE Credits

Don Farmer’s Passive Activities: Material Participation Rules, Time Tracking & Compliance Strategies

  • Instructor

    George
    Koutelieris

  • Instructor

    Greg
    White

Learning Objectives

Identify the different ways of satisfying the material participation rules.
Identify the detailed requirements of the “facts and circumstances” material participation test and the “significant participation activities” test.
Compute time that counts towards material participation and time that doesn’t count.
Identify methods of documenting material participation

Major Topics

The seven ways to satisfy the "material participation" rules
Deep dives into the “facts and circumstances” material participation rule and the significant participation activity methods.
Which time counts toward material participation (and which time doesn’t count).
How to document material participation.

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Tax

Prerequisites

None

Advanced Preparation

None

Intended Audience

Tax professionals at any level.

Provider

Don Farmer Tax Education

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