Instructor
Instructor
Take a deep dive into the world of rental real estate and passive activity rules. You’ll learn how the “automatically passive” rule affects rental income — and, more importantly, the exceptions that can turn this to your clients’ advantage. We’ll unpack key exceptions for real estate professionals, short-term rentals, active participation for moderate-income taxpayers, and self-rentals. Plus, you’ll get a clear breakdown of what it really takes to qualify as a real estate professional, and when it makes sense for clients to aggregate rental properties for a better tax outcome. If you work with real estate investors or landlords, this session is packed with actionable strategies you won’t want to miss.
This course is part of a four-seminar series. Take it as a stand-alone seminar or sign up for the entire series for a comprehensive passive activity training.
Identify the special passive activity rules that apply to rental real estate.
Identify common types of real estate professionals and their qualifications under tax law.
Analyze the tax treatment of short-term rentals, including exceptions to standard passive activity limitations.
Compute the allowable loss under the active participation rule.
· Special passive activity rules that apply to rental real estate.
· Exceptions for real estate professionals and short-term rentals.
· Aggregation of the rentals of a real estate professional.
None
None
Tax professionals at any level.