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Passive Activity Losses and Recharacterization of Income — January 9, 2019 (2 PM EST, 2 CE)

from NAEA

This webinar presents a detailed view of the income recharacterization provisions within the passive activity loss rules under IRC 469. These provisions are often misunderstood and underapplied since most of the provisions require the preparer to proactively identify income that required to be treated as active.

The session will take a detailed view in applying the Code and regulations related to various recharacterization provisions. Attendees will have the opportunity to have questions answered online during the presentation for timely and practical guidance. Knowledge gained will provide attendees a solid platform to proactively apply the recharacterization rules.

Upon completion of this course, you will be able to:
  • Identify items of income not subject to the passive loss rules.
  • Understand the parameters of the recharacterization rules.
  • Identify income requiring to be recharacterized to active income.
  • Define income items requiring to be recharacterized.
  • Determine if a significant participation activity (SPA) income exists.
  • Compute the recharacterized amounts of SPA income.
  • Apply net investment income tax to recharacterized income.
  • Investigate tax planning considerations.
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