Description
Course Overview
Renting property to a business you own can create unexpected tax consequences under the passive activity rules. This Nano Learning course examines how self-rental arrangements, material participation, and IRC Section 469 affect rental income classification, passive losses, and related tax-planning considerations.
Explore additional topics in our Nano Learning course collection.
What You'll Learn
Recognize how the self-rental rules affect passive activity classification and related-party rental income under IRC Section 469.
Who This Course Is For
Tax and accounting professionals advising business owners, real estate investors, and clients who rent property to businesses in which they materially participate.
Course Details
|
Program Level |
Basic |
|
Prerequisites |
No |
|
Advanced Preparation |
None |
|
Field of Study |
Taxes |
|
Credit Hours |
0.2 CPE |
|
Delivery Method |
Nano Learning |
|
CPE Eligibility |
CPAs |
|
Refund Policy |
For refund, complaint, or cancellation policies, contact our office at 1-800-384-1101. |
CountingWorks, 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: www.nasbaregistry.org.

