Real Estate Professionals and the Passive Activity Rules - Self Study
Expert tax instructor, Greg White CPA, presents this 2-hour on-demand webinar designed to help practitioners identify which clients qualify as real estate professionals and how to apply the material participation tests to these clients. Also covered during this session is a discussion of the special passive activity rules that apply to real estate, and the special active participation rule.

Named by CPA Magazine as a “Top 50” IRS practitioner, Greg’s timely analysis, planning tips, and entertaining style makes this session a must for practitioners.

Course Publication Date: November 25, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or webinar membership or can be purchased for $20.00!

Author:Greg White
Course No:TAX-REALPASS-14059
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Advanced Preparation:None
Recommended Field of Study:Taxes
Webinars - On Demand
Learning Objectives
  • Identify the types of occupations that typically qualify an individual as a real estate professional.
  • Identify areas that IRS auditors are instructed to review in the case of taxpayers who claim to be real estate professionals.
  • Compute whether a taxpayer meets the 50% and 750-hour tests to be a real estate professional.
  • Identify benefits and drawbacks of electing to aggregate rental activities.
  • Recognize the impact on the net investment income tax of qualifying as a real estate professional.
  • Identify the effects of qualification as a real estate professional on the material participation rules that affect rental properties.

CPE Depot 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:

Sponsor Number: 109423


Search Courses

Group Plan

Group plans are convenient and cost effective!

Authors Wanted

We are looking for authors!