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Passive Activities & Rental Real Estate Income Tax Issues 25-26

 Various
 
8.0
Registration is Open
Member Price
$329.00 Regular Registration
Your Price
$439.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Wed, 07/30/2025 from 9:00 am to 4:30 pm
 Wed, 07/30/2025 from 11:00 am to 6:30 pm
 Wed, 11/05/2025 from 9:00 am to 4:30 pm
 Wed, 11/05/2025 from 11:00 am to 6:30 pm
Designed For:

Tax professionals (i.e., CPAs, accountants, and other financial professionals) that need an in-depth training course on the passive activity loss rules and how they apply to certain investments in trades or businesses and rental activities.

Prerequisite:

Background in individual income tax law.

This comprehensive training is designed to get the accountant up to speed quickly with the complex passive activity loss (PAL) rules that apply to certain investments in trades or businesses and rental activities. The cornerstone of the course is the in-depth coverage of the detailed tax law and regulations applicable to passive activities under IRC 469 and how and when the 3.8% net investment income tax under 1411 applies. Each attendee will receive the most comprehensive passive activity reference manual with numerous practice aids and real-world examples.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

Sponsors

For Technical Support: 
Please contact the CalCPA Help Desk at (866) 928-8915, [email protected] . Allow 1 business day for email responses

Objectives

  • Identify what activities are subject to the PAL rules and the exceptions to them, including those for certain real estate professionals
  • Define a passive activity, rental and trade or business under IRC 469
  • List the seven ways to participate in an activity materially and the six exceptions to the definition of a rental activity
  • Calculate the passive activity income and losses allowed and the tax ramifications of passive activity dispositions
  • Recognize what passive activity investments are potentially subject to the 3.8% net investment income tax under IRC 1411

Speakers

Advanced Preparation

None.

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.