B469-W02
Introduction to the Passive Activity Loss Rules & Form 8582

Best Value! Buy a webinar package and save
-- choose the Unlimited Webinar Package or the eight- and sixteen-credit packages.

Date/Time: Monday, October 1, 2012, 1-3 p.m. Eastern (see all dates)

Presenter(s): Michael J. Tucker, CPA, Bob Lickwar, CPA, MST

You should attend this program because every tax practitioner needs to be knowledgeable about the passive activity loss rules and how those rules are expressed in a tax return context. This program covers how the passive activity loss rules work; and then examines Form 8582 to explore how those rules are expressed in a tax preparation context.

Major Topics:

Passive, active and portfolio activities
Taxpayers subject to the passive loss limitations
Special rules for rental activities and real estate professionals
Definition of an activity and the aggregation election
Definition of a rental activity
Material participation tests
Recharacterized passive income

Learning Objectives:

Understand how passive activity rules work
Correctly prepare Form 8582

Designed For: Any tax practitioner who wishes to understand the passive activity rules and how they apply to individual and pass-through entity clients

Course Level: Intermediate

CPE Credits: 2, Taxes

Prerequisites: Basic understanding of the tax rules impacting individuals and pass-through entities

Advance Preparation: None

B469-W02 Introduction to the Passive Activity Loss Rules & Form 8582

Best Value! Buy a webinar package and save -- choose the Unlimited Webinar Package or the eight- and sixteen-credit packages.

B469-W02
Introduction to the Passive Activity Loss Rules & Form 8582

Best Value! Buy a webinar package and save
-- choose the Unlimited Webinar Package or the eight- and sixteen-credit packages.