The Real Property Rental Certificate provides attendees insight to a full range of tax and planning issues found in various real estate rental activities. Participants will study a wide range of core topics applicable to many clients whether by filing on the Form 1040 or through another entity. After completing the program, the attendee will have the tools necessary to address the vast majority of rental issue for clients filing a Schedule E or Form 8825. This certificate program is designed to be taken sequentially providing building blocks to add confidence for professionals to better serve their clients.

After attending the certificate program, participants will:

• Identify the different types of rentals and the key differentiating characteristics.
• Understand the structure, flow, and interaction of the Schedule E, Form 8825, and Form 8582.
• Identify acquisition issues such as depreciation, cost segregation, and cost allocations.
• Identify annual considerations that can change by year such as real estate professional, personal use, long or short-term use, etc.
• Identify commonly co-existent Code sections and how they interplay.
• Navigate through comprehensive example capturing the program content.