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

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Tax Institute |  Ethics |  IRS Approved
Steven C. Dilley, CPA, JD, PhD
Course Levels:
2 Hours
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


This program presents a detailed analysis of the self-rental passive activity rules, 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 of self-rental property - both for Sections 199A and 469
  • Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1
  • Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040
  • Form 8582 (passive activity)
  • The flow-through entity grouping election
  • Illustrative examples and consequences of failing to comply with the reporting standards
  • Self-rental property and "former passive activities" rules

Learning Objectives
  • Apply the passive activity and flow-through entity rules for "self-rental property" and show how these situations should be reported on various tax forms

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.


Sat, Apr 01, 2023 - 12:00pm to 01:56pm MDT
Mon, Apr 17, 2023 - 08:00am to 09:56am MDT
Fri, Apr 21, 2023 - 12:00pm to 01:56pm MDT
Tue, May 02, 2023 - 08:00am to 09:56am MDT
Tue, May 16, 2023 - 12:00pm to 01:56pm MDT
Thu, May 18, 2023 - 08:00am to 09:56am MDT
Sat, Jun 10, 2023 - 12:00pm to 01:56pm MDT
Tue, Jun 13, 2023 - 04:00pm to 05:56pm MDT
Fri, Jun 16, 2023 - 12:00pm to 01:56pm MDT
Fri, Jun 23, 2023 - 08:00am to 09:56am MDT

Additional Info

Basic Course Information


Basic working knowledge of real estate taxation.

Advanced Preparation


Designed For

CPAs working in public accounting and members in industry.

Original Recording Date


Yellow Book


Course Developer

Federal Tax Workshop

Date Added to Catalog


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: 10


Josie C

"The speaker was excellent and the examples were very helpful. "

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