Active vs. Passive Status for Real Estate Activities: Material Participation Rules, Short-Term Rentals, Real Estate Professionals
A live 110-minute CPE webinar with interactive Q&A
This webinar will distinguish the levels of participation classifications for real estate activities and their respective tax consequences. Our panel of astute real estate advisers will distinguish active, passive, and material participation and the requirements for real estate professionals (REPs). They will analyze recent real property cases, provide examples of real estate participation scenarios, and offer tax-saving suggestions for structuring real estate activities.
Outline
- Active vs. passive real estate investments: introduction
- Active participation
- Passive income
- Material participation
- Short-term rentals
- Electing to aggregate rental activities
- Former passive losses
- Recent developments
- Other considerations
- 199A – Qualified Business Income deduction
- Net investment income tax
- Examples
Benefits
The panel will cover these and other critical issues:
- The importance of real estate activity status in tax planning
- Differences in passive, active, and material participation
- How short-term rentals are classified for tax purposes
- The criteria for real estate professional status
Faculty

Nathan Sosa, CPA, MST
Senior Advisor
Hall CPA
Mr. Sosa is a Senior Tax Advisor at Hall CPA PLLC.
| Read MoreMr. Sosa is a Senior Tax Advisor at Hall CPA PLLC.
CloseEarly Discount (through 05/23/25)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event.
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NASBA details.
Cannot Attend June 10?
Early Discount (through 05/23/25)
CPE credit is not available on downloads.
CPE On-Demand