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Residential Rental Properties: Passive Activity and At-Risk Rules

Taxes

Residential Rental Properties: Passive Activity and At-Risk Rules

Course 34053B · 2 hrs · CPA & EA

For tax professionals working with rental property clients, understanding passive activity and at-risk rules is essential to accurately determining deductible losses. This course covers the passive activity limits that apply to rental activities, the at-risk rules that can further restrict loss deductions, and how these two sets of rules interact. Clear and practical, it helps practitioners navigate one of the more nuanced areas of individual taxation with greater accuracy and confidence.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Residential Rental Properties: Passive Activity and At-Risk Rules
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