IRC 469 – Passive Losses Made Easy

Includes a Live Event on 09/20/2018 at 2:00 PM (EDT)

IRC 469 is one of the most confusing sections in the IRC. In this presentation, we will take an in-depth dive into IRC 469 going into the complexities of the section. We will discuss items such as self-rentals, grouping elections, and other miscellaneous issues. We will also look at different tax planning strategies with passive losses that can help clients out.

Learning Objectives:

  • Learn the in-and-outs of passive losses
  • Determine when to make grouping elections and what grouping elections you can make
  • Understand self-rental income and the different ways to avoid common traps
  • Obtain an in-depth understanding of real estate professionals
  • Learn how dispositions affect passive losses

Presented by Nicholas Preusch, CPA

IRS CE: 2 Hours/Federal Tax Law
NASBA CE: 2 Hours/Taxes

NSA ConnectED Webinar Series 
Program Level: Basic
Prerequisites: None
Advance Preparation: None
Delivery Method: Group-Internet Based

No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

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The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmaket.org.

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NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

Nicholas Preusch, JD, CPA, LLM, CTRS

Nicholas Preusch is tax manager with PBMares, LLP in Fredericksburg, VA where his main focus is on tax ethics and tax controversy. A former attorney with the IRS Office of Professional Responsibility, he has been published in the Journal of Tax Practice and Procedure, The Tax Adviser, TAXPRO Journal and the Journal of Accountancy and co-authored Tax Preparer Penalties and Circular 230 Enforcement.

Nick has has spoken nationally, mainly for the American Society of Tax Problem Solvers. Topics include: Circular 230, IRS Summons Authority, Statutes of Limitation, FOIA, Claims for Refunds, and analyzing tax returns. He is also an adjunct professor at the University of Mary Washington and has been appointed to the AICPA's Tax Practice Responsibilities Committee for 2016-2017.