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199A Final Regs and Rental Real Estate - Oh, What a Tangled Web

 Thu, 05/13/2021 from 10:00 am to 11:49 am
 Online
 
2.0
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Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
Member Price
$79.00 Regular Registration
Your Price
$109.00 Regular Registration
Designed For:

Anyone who desires to understand how rental real estate, triple net leases, land leases and self rentals interact with and qualify for the 199A deduction

Prerequisite:

None

Does rental real estate (RRE) qualify for the §199A deduction? The §199A Final Regs tell us to go look at case law under §162. Case law under §162 tells us it depends on the facts and circumstances. 

 

When is a rental property a business? Is a triple net lease rental a business? Raw land? The answers might surprise you. This course drills down on rules and analysis needed to get you to the answers. You’ll walk away knowing what your choices are and how to reason through them.

What is the impact of being a business (or not) if the rental has net income? A loss?

 

**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 [email protected].


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

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.