{"product_id":"navigating-self-rental-tax-implications-0-2-cpe","title":"Navigating Self-Rental Tax Implications - 0.2 CPE","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eRenting Property to Your Own Business Can Trigger Unexpected Tax Consequences.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eMany business owners hold their operating company and commercial real estate in separate entities for liability protection. While this structure is common and often beneficial, it can create complicated passive activity and income classification issues under the self-rental rules.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eLearning Objective\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eRecognize how the self-rental rules affect passive activity classification and related-party rental income under IRC Section 469.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Description\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course reviews the self-rental rules, passive activity limitations, and tax planning considerations that apply when taxpayers rent property to a business they materially participate in.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eDesigned For\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTax and accounting professionals advising business owners, real estate investors, professional practices, or clients using separate entities for operating businesses and commercial property ownership.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eWhy This Topic Matters\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eSelf-rental arrangements can create one of the most misunderstood mismatches in the tax code. Rental income may be reclassified as non-passive while rental losses remain passive and suspended. Understanding material participation, grouping elections, fair market rent requirements, and related-party reporting rules helps practitioners avoid compliance problems while identifying valuable tax planning opportunities.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eAuthor \/ Instructor\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e\u003cb id=\"docs-internal-guid-70f99e52-7fff-9203-17a1-dee270c09772\"\u003eLee T. Reams, Sr., BSME EA\u003cbr\u003e\u003c\/b\u003eLee T. Reams, Sr. is an Enrolled Agent with extensive experience in tax preparation, representation, and advanced tax planning. He is known for helping practitioners apply complex tax rules in real-world client situations.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Details\u003c\/span\u003e\u003c\/h2\u003e\n\u003cdiv align=\"left\" dir=\"ltr\"\u003e\n\u003ctable style=\"width: 100%;\" height=\"421\"\u003e\n\u003ccolgroup\u003e \u003ccol style=\"width: 26.3003%;\" width=\"148\"\u003e \u003ccol style=\"width: 73.3962%;\" width=\"481\"\u003e \u003c\/colgroup\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eProgram Level\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBasic\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003ePrerequisites\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNo\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eAdvanced Preparation\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNone\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eField of Study\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTaxes\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCredit Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e0.2 CPE\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDelivery Method\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNano Learning\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCPE Eligibility\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCPAs\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eRefund Policy\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eFor refund, complaint, or cancellation policies, contact our office at 1-800-384-1101.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis course qualifies for NASBA continuing professional education credit. 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:\u003c\/span\u003e\u003ca href=\"http:\/\/www.nasbaregistry.org\/\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003ewww.nasbaregistry.org\u003c\/span\u003e\u003c\/a\u003e\u003cspan\u003e.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eUnderstand the Tax Impact of Self-Rental Arrangements\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003eStart \u003cstrong\u003eNavigating Self-Rental Tax Implications\u003c\/strong\u003e and learn how passive activity rules, material participation, and grouping elections affect related-party rental income\u003cbr\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e \u003c\/p\u003e","brand":"CountingWorks Learning Center","offers":[{"title":"Default Title","offer_id":52803755770145,"sku":"2980836-A","price":15.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0452\/7377\/files\/SelfRental-Nano-881x728.jpg?v=1780702508","url":"https:\/\/www.taxcpe.com\/products\/navigating-self-rental-tax-implications-0-2-cpe","provider":"CountingWorks Learning Center","version":"1.0","type":"link"}