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Real Estate Professionals, Passive Activity, & the Flow-Through Entity Deduction

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Tax Institute |  Tax
Steven C. Dilley, CPA, JD, PhD
Course Levels:
2 Hours
Never expires.



This program provides a detailed analysis of the real estate passive activity rules, including forms reporting examples, and integrates those rules when real estate is considered a "business" under the Section 199A flow-through entity deduction.

**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

Learning Objective
  • To provide a working knowledge of the passive activity rules for "real estate professionals" and show how these situations should be reported on various tax forms.

Major Subjects
  •  Definition of a real estate professional
  • Pros and cons of being a real estate professional
  • Integration of the real estate professional rules with reporting on form 1040, Schedule E
  • Real estate professionals and indirectly owned (partnerships)
  • How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules



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.


Wed, Oct 06, 2021 - 09:00am to 10:52am CDT
Fri, Oct 22, 2021 - 11:00am to 12:52pm CDT
Wed, Nov 03, 2021 - 01:00pm to 02:52pm CDT
Fri, Nov 19, 2021 - 09:00am to 10:52am CST
Fri, Dec 03, 2021 - 11:00am to 12:52pm CST
Wed, Dec 15, 2021 - 01:00pm to 02:52pm CST

Additional Info

Basic Course Information


Basic working knowledge of real estate taxation.

Advanced Preparation


Designed For CPAs working in public accounting firms 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:      4.5

Total Reviews: 4

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