Income Tax Planning

Chapter 8: Other Deductions, Penalties, and Loss Disallowance/CLASSIFICATION OF RENTAL REAL ESTATE ACTIVITIES

Warren Academy Course SyllabusSyllabus Slides

Chapter Study Session

Chapter 8: Other Deductions, Penalties, and Loss Disallowance

CLASSIFICATION OF RENTAL REAL ESTATE ACTIVITIES

01.Core Concepts

• Types of Rental Real Estate • Non-taxable rental use • Primarily rental use • Mixed use • Personal Use Real Estate Tax Rules Differ • Personal residences • Second homes