199A & Rental Real Estate


.SECTION 199A & RENTAL REAL ESTATE is a 1-day seminar (8 credits) led by Lucien Gauthier, Esq., LL.M., CPA.  Topics include a detailed discussion of whether residential rental property (rented pursuant to a gross lease) such as a single family home and non-residential real property (rented pursuant to a triple net lease) rise to the level of a section 162 trade or business for purposes of Section 199A, the preamble/-1(b)(13) of the proposed regulations and/or the preamble/-1(b)(14) of the final regulations, and the case law such as Higgins, Groetzinger, Fackler, Hazard, Grier, Lagreide, Gilford, The Union National Bank of Troy, and Curphey; the treatment of self-rented property rented to a commonly controlled S corporation or C corporation business; the rental of property to a 50% or more commonly owned SSTB;  Notice 2019-7 and the proposed revenue procedure which contains a 250 or more hour safe harbor for a “rental real estate enterprise” involving residential and non-residential rental property beginning in 2018, the prohibition against combining both types of property together, and the consequences of not meeting the requirements of this safe harbor; the possibility of aggregating residential rental property and aggregating non-residential rental property, and the prohibition against aggregating both types of property together; the use of Form 8275 to disclose uncertain tax positions for which there is a reasonable basis; and much more. 

 On your own for lunch, approximately 12:10-1PM


Evaluation of residential rental property (rented pursuant to a gross lease)and determination of appropriate tax classification.


Basic knowledge of  current tax regulations.





Registrations are currently closed.


Boston Tax Institute, Ltd.


Fireside Inn & Suites
81 Riverside Street
Portland, ME 04103
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August 28, 2019 8:30am


August 28, 2019 4:30pm

Check-in starts at 8:00am


Gauthier, Lucien P.

Lucien P. Gauthier, Esq., LL.M., CPA: Boston University Collage of Business Administration (B.S. in B.A.); Boston University School of Law (Juris Doctor and Master of Laws Degrees in Taxation); George Washington National Law Center (Master of Laws); Formerly an Adjunct Assistant Profession in the Bentley College Graduate Tax Program; Tax Attorney in private practice for 50 years in the Boston area.

Designed For:

Accounting professionals and tax advisors wanting to clarify understanding of TCJA, Section 199A.


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