WW. §199A Safe Harbor For Rental Real Estate Activities | Webinar
- Course Description
This course introduces Tax Professionals to the proposed revenue procedure providing a safe harbor rule under which a rental real estate enterprise will be treated as a trade or business for purposes of the Qualified Business Income (QBI) Deduction. The course will discuss the requirements of keeping separate books and records for each enterprise and the 250 hours or more of rental services which must be performed in order to qualify and the requirement of maintaining contemporaneous records.
- Learning Objectives
Learning Objectives: At the completion of this course, participants will have an understanding of the challenges and opportunities surrounding the rental real estate enterprise issue. The rules will apply to individual taxpayers and Relevant Pass-through Entities (RPE).
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