§199A Final Regs and Rental Real Estate – Oh, What a Tangled Web

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§199A Final Regs and Rental Real Estate – Oh, What a Tangled Web

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Does rental real estate (RRE) qualify for the §199A deduction? The §199A Final Regs tell us to go look at case law under §162. Case law under §162 tells us it depends on the facts and circumstances. 

 When is a rental property a business? Is a triple net lease rental a business? Raw land? The answers might surprise you. This course drills down on rules and analysis needed to get you to the answers. You’ll walk away knowing what your choices are and how to reason through them.

What is the impact of being a business (or not) if the rental has net income? A loss?

**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 [email protected]

Basic Course Information

Learning Objectives

  • To learn the rules and develop the ability to capably analyze whether rental real estate, triple net leases, land leases and self rentals are qualifying businesses for the §199A deduction

Major Subjects

  • Clear analysis of cases and rulings as to whether a rental property a business
  • Candid view of Final Reg (Revenue Procedure) safe harbor for RRE
  • How to argue RRE is (or not) a qualifying business
  • When do you want (or not want) RRE to be a qualifying business
  • When the self rental rules work for (or against) you
  • Triple net leases – The naked truth 
  • Land leases – The naked truth
  • May RRE be aggregated with other properties or businesses? If so, how?
  • De-constructing the mystery and putting you in control
  • Recommended strategies to bolster your odds of success

Bradley Burnett practices tax law in Colorado. After undergraduate (Business Administration/Accounting) school and law (J.D.) school, he earned a Master of Laws in Taxation (LL.M.) from the University of Denver School of Law Graduate Tax Program. After stints at national and local accounting firms and a medium sized Denver law firm, he established his own law firm in 1990, He has delivered more than 3,300 presentations on tax law to CPAs, attorneys, EAs and others throughout all fifty U.S. states, Washington, D.C. and seven countries. Bradley served four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-hit in the IRS practice and procedure field. He authors and teaches tax materials for Commerce Clearing House (CCH), has received the Illinois Society of CPAs Instructor Excellence Award and five times has been the most requested, top-rated presenter at annual state CPA tax institutes. His seminar style is briskly paced delivery of practical insights with humor.

 

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§199A Final Regs and Rental Real Estate – Oh, What a Tangled Web

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