How to Handle Multiple Rental Activities and the 199A Deduction

Do you engage in multiple rental property activities?

If you do, you’ll find that applying the Section 199A deduction can be complicated indeed.

That’s why it’s so important for you to read this new edition of the Tax Reduction Letter. You see, we’ll explain the issues you need to consider if you own multiple properties that can generate the valuable new 20-percent deduction under Section 199A.

All will be explained when you read my new article titled Tax Tips: How to Handle Multiple Rental Activities and the 199A Deduction?

Three ways our fact-filled article can help you:

1. We’ll provide you with the “big picture.” If you engage in multiple rental activities there are four key things you need to consider. Don’t miss the opportunity to learn what they are. We’ll explain everything in easy-to-understand language when you read the full article.
2. We’ll explain the IRS position on aggregation. The Section 199A regulations allow you to aggregate multiple trades or businesses as as one trade or business for determining your Section 199A deduction. But to aggregate your trades or businesses, you must meet five requirements. We’ll tell you what they are when youread the full article.
3. We’ll cover other important issues too. Along with the final regulations, the IRS gives you an optional safe harbor so you can determine if your rental activities qualify for the Section 199A deduction. We’ll explain this in detail. Plus, we’ll cover Section 469 grouping that lets you treat your group activities as a single activity under the passive law rules. All will be explained when you read the full article.