Don Farmer’s Passive Activities: Rental Real Estate Rules & Exceptions

Overview

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Take a deep dive into the world of rental real estate and passive activity rules. You’ll learn how the “automatically passive” rule affects rental income — and, more importantly, the exceptions that can turn this to your clients’ advantage. We’ll unpack key exceptions for real estate professionals, short-term rentals, active participation for moderate-income taxpayers, and self-rentals. Plus, you’ll get a clear breakdown of what it really takes to qualify as a real estate professional, and when it makes sense for clients to aggregate rental properties for a better tax outcome. If you work with real estate investors or landlords, this session is packed with actionable strategies you won’t want to miss.

This course is part of a four-seminar series. Take it as a stand-alone seminar or sign up for the entire series for a comprehensive passive activity training.

Highlights

• Special passive activity rules that apply to rental real estate.
• Exceptions for real estate professionals and short-term rentals.
• Aggregation of the rentals of a real estate professional.

  
  

Prerequisites

None

Objectives

• Identify the special passive activities rules that apply to rental real estate.
• Identify common types of real estate professionals.
• Discover the special rules that apply to short-term rentals (like Airbnbs).
• Compute the loss available under the active participation rule.