Webinar

Passive Activity Rules and the Net Investment Income Tax

This webinar discusses the many rules related to passive activities and how to properly report them, as well as the tax issues that must be resolved to determine the new investment income subject to the 2.8% additional income tax.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions either during or after the event.

Objectives

  • Apply the new rules as they relate to the net investment income tax.
  • Gain a better understanding of applying the passive activity rules.

Highlights

  • Integration of Section 469 passive activity rules with net investment income rules.
  • Definition and discussion of the implications of net investment income tax.
  • How to determine who is subject to the tax.

Additional Information

Designed For

Practitioners in public accounting who prepare complex individual tax returns and seek a better understanding of the rules impacting investment planning for their clients.

Vendor

CPA Crossings, LLC

Advanced Preparation

None

Prerequisite

None

Field of Study

Taxation

Course Number

178409

Level of Knowledge

Intermediate

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