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Real Estate Tax Issues: Passive Activity, Self-Rental & Section 199A

Total Credits: 4 including 4 Taxes - Technical

Average Rating:
ACPEN Tax Institute |  Tax |  IRS Approved
Steven C. Dilley, CPA, JD, PhD
Course Levels:
4 Hours
Product Setting: Expires 30 day(s) after program date.



This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction, A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental.

**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

Basic Course Information

Major Subjects
  • Definition, pros and cons of being a real estate professional
  • Integration of the real estate professional rules with reporting on Form 1040, Schedule E
  • Real estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040
  • How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules
  • Real estate professionals and the Form 8582 (Passive Activities)
  • Definition of self-rental property – both for Sections 199A and 469
  • Self-rental property and the Form 8582 (passive activity), the flow-through entity grouping election, and "former passive activities" rules
  • A deep-dive look at the Section 199A flow-through entities deduction
  • Application to rental real estate – “safe harbor” rule and aggregation rules
  • Self-rental rule for 199A compared to self-rental rule for passive activities
  • Forms reporting in Form 8995 and Form 8995-A
  • Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards

Learning Objectives
  • Identify the passive activity and flow-through entity rules for real estate professionals and self-rental property and show how these situations should be reported on various tax forms
  • To provide an in-depth discussion of the deduction for income from flow-through for real estate professionals and self-rental property

Course Materials


Steven C. Dilley, CPA, JD, PhD's Profile

Steven C. Dilley, CPA, JD, PhD Related Seminars and Products

Steven C. Dilley, CPA, JD, PhD is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.


Tue, Apr 16, 2024 - 11:00am to 02:49pm AKDT
Thu, Apr 25, 2024 - 05:00am to 08:49am AKDT

Additional Info

Basic Course Information

Prerequisites Basic working knowledge of individual and business taxation
Advanced Preparation


Designed For CPAs working in public accounting and members in industry
Original Recording Date 05/2023
Yellow Book No
Course Developer Federal Tax Workshop
Date Added to Catalog 02/09/2023

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. 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:
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.6

Total Reviews: 56


John C

"Good presentation"

Julia V

"The presenter was highly knowledgeable about the subject matter. I enjoyed the presentation very much. This has been a great update for me!"

Maria B

"Very good seminar! Thank you"

John Q

"Good Seminar"

William B

"Great course!"

Katherine P - Austin, Texas

"The materials and instructor were well organized."