Sec. 199A Cutting Edge Tax Strategies for Rental Real Estate (Completed)
Date: Thursday, May 7, 2026
Instructor: Greg White
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
We'll take a comprehensive, deep dive into which rentals qualify (and which might not qualify) for the 20% §199A QBID. We’ll also cover how to compute the “property” factor that can limit the QBID for higher income taxpayers. This course has been updated for the 2025 OBBB Act. We’ll cover in depth:
Qualification for most rental property
Qualification of land leases
Qualification of triple net leases
How to protect yourself if you’re filing returns taking the QBID on land leases or triple net leases
Why not all triple net leases are alike
Requirements of the IRS’s “safe harbor” for rental properties (Notice 2019-7)
The interaction of passive activity rules and the QBID.
Who Should Attend
New and experienced CPA’s who practice in the tax area or who need a better understanding of the tax law for other areas of practice.
Topics Covered
- Qualification of rental property for the QBID
- Qualification of land leases
- IRS safe harbor for rental property
- Tax treatment of self-rentals to a related SSTB
Learning Objectives
- Identify case law and administrative law support for taking the QBID on triple net leases
- Recognize how to apply the requirements of the IRS's "safe harbor" for rental property
- Recognize how to complete the IRS form that reduces the risk of preparer penalties
- Identify special risk issues for taxpayers who reside in the Second Circuit (Connecticut, Vermont and New York)
- Identify the revenue ruling that has a significant impact on rentals qualifying for the QBID
- Apply the rules for treatment of self-rentals to a related SSTB
- Learn the rules for higher-income taxpayers who have rental income
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
