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

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

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Is the 199A deduction available for rental real estate (RRE)? The 199A Final Regulations direct us to consult case law under 162. Case law under 162 indicates that it is dependent on the facts and circumstances.

When is a rental property considered a business? Is renting a triple net lease a business? What about raw land? You might be surprised by the answers. This course focuses on the rules and analysis required to arrive at the answers. You’ll leave understanding what your options are and how to rationalize them.

What effect does being a company (or not) have if the rental has net income? A loss?

**Please Note: If you want IRS credit for this IRS-approved program, please download the IRS CE request form from the Course Materials Tab and email it to [email protected].

Fundamental Course Information

Objectives of Learning

To understand the laws and have the skills to confidently determine whether rental real estate, triple net leases, land leases, and self rentals qualify for the 199A deduction.

Major Topics

A clear examination of cases and judgements on whether a rental property is a business.
Honest assessment of the Final Regulation (Revenue Procedure) RRE has a safe harbor.
How to make the case that RRE is (or is not) a qualified business
When do you want RRE to be a qualified business (or not)?
When the self-rental regulations work in your favor (or against you)
The Uncovering of Triple Net Leases
The Real Deal on Land Leases
Is it possible to combine RRE with other assets or businesses? If so, how so?
Taking the mystery apart and putting you in command
Strategies for increasing your chances of success

Bradley Burnett is a tax lawyer in Colorado. He got a Master of Laws in Taxation (LL.M.) from the University of Denver School of Legal Graduate Tax Program after completing undergraduate (Business Administration/Accounting) and law (J.D.) studies. After working for national and local accounting businesses as well as a medium-sized Denver legal practice, he founded his own firm in 1990. He has given over 3,300 tax law presentations to CPAs, attorneys, EAs, and others in all fifty states, Washington, D.C., and seven countries. Bradley was an adjunct lecturer at the University of Denver School of Law Graduate Tax Program for four years, where he pioneered an employment tax course and periodically filled in on IRS law and procedure. He writes and teaches tax materials for Commerce Clearing House (CCH), has earned the Illinois Society of CPAs Instructor Excellence Award, and has been the most sought and highest-rated presenter at annual state CPA tax institutes five times. His presentation approach is a fast-paced, humorous delivery of practical knowledge.

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