Sec. 199A Cutting Edge Tax Strategies for Rental Real Estate
Author: Greg White
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
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.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: May 2026
Designed For
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
- Explain the rules for higher-income taxpayers who have rental income
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
