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Guide to Understanding the Passive Activity Rules (PAR4)

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Downloadable PDF

Credits: 4

Qualifies For: IRS CPE CTEC

$65

Textbook

Credits: 4

Qualifies For: IRS CPE CTEC

$80
  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

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Guide to Understanding the Passive Activity Rules (PAR4)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    4
  • Qualifies for

    IRS CPE CTEC

Overview

Now more than ever, every business owner and real estate investor must determine if they materially participate in any and all trades or businesses, because there are potential implications for the net investment income tax. These extremely complicated rules require an in-depth understanding of election and planning issues that CPAs need to know. The IRS has been very aggressive in audits under the passive loss rules.

Major Topics:

  • A survey of the 300 pages of regulations under the passive activity loss rules
  • Understanding and substantiating material participation
  • An in-depth discussion of when you may or may not make an aggregate election for activities
  • What does it mean to qualify as a real estate professional?
  • How do taxpayers fail in their quest for real estate professional status?

Learning Objectives

  • Understand the passive activity rules on a much deeper level
  • Discuss tax planning issues on these topics with clients

Designed for:

CPAs in public accounting who deal with complex individual tax returns

Prerequisite:

Five or more years in public accounting working on complex individual tax returns

Advanced Preparation:

None

  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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