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Passive Activity Losses in Real Estate


Understand how to properly capture passive activity income in order to utilize available passive losses.

Due to multiple new 2019 rules, this program will present topics that are essential for tax season. We saw the initial introduction of the TCJA mandated rules in the 2018 tax filing season including; Section 199A deductions, interest expense limitations, and limitations on the use of excess business losses. Losses will now require new ordering priorities and computations. The topic will present examples of the relationship between these various new rules. We will also discuss the computations essential for the calculations of net operating losses and how they are utilized after the TCJA. An additional highlight of the program will be a discussion of how to properly capture passive activity income in order to utilize available passive losses.



Robert S. Barnett, CPA, Esq.

Robert S. Barnett, CPA, Esq.

Capell Barnett Matalon & Schoenfeld LLP

  • Partner in the office of Capell Barnett Matalon & Schoenfeld LLP
  • Practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law and charitable planning
  • Frequently assists clients in structuring financial transactions and charitable gifts
  • His articles and lectures encompass a wide variety of topics, including business succession, estate planning, generation-skipping, stock options, effective strategies for removing tax liens, proper utilization of the marital deduction, and utilization of partnership elections
  • Membership information includes board of directors of the Long Island Community Foundation; board of directors of Nassau Academy of Law; Professional Advisors Committee of the Long Island Community Foundation; Professional Advisors Committee of the American Heart Association; past Education Committee chairman NCCPAP; past president of Nassau Chapter NYSSCPA; past president of the NCCPAP Educational Foundation; CPA Journal Editorial Review Board, May 2017-2020; current chair of the NYSSCPA Estate Planning committee, 2020-2022; and member of the 18th Annual Accounting and Tax Symposium executive committee
  • Awards include Fordham University Law Review; Max Block Distinguished Article Award for Technical Analysis, 2013; Samuel A. Dyckman Excellence in Education Award, November 2016; Leadership in Law Award – Long Island Business News, November 2016; Distinguished Service Award - NYSSCPA - Nassau Chapter, May 2017; Fordham University American Jurisprudence Award - Trusts and Estates; Dean’s Award in Taxation – Long Island University CW Post
  • J.D. degree, Fordham University; M.A. degree in taxation, Long Island University
  • Can be contacted at 516-931-8100 or [email protected]

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