December 29, 2025


Webcast


9 CPE Credits

Don Farmer’s Passive Activities: Recharacterization & Disposition Rules

December 29, 2025
Webcast
9 CPE Credits

Don Farmer’s Passive Activities: Recharacterization & Disposition Rules

  • Instructor

    George
    Koutelieris

  • Instructor

    Greg
    White

Learning Objectives

Identify income that is subject to the recharacterization rule.
Identify requirements to trigger a disposition that allows suspended passive losses to be taken on the current year’s return.
Identify how to apply suspended losses from a “former passive activity.

Major Topics

· Using the “recharacterization rules” to reduce net investment income tax (NIIT).
· How to trigger a disposition that frees up suspended passive losses.
· How former passive activities are treated for tax purposes.

CPE Credits Available

9 CPE Credits
9
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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