UtPoIT - Rental and Royalty Income - Part 01

This course - one of our "Understanding the Principles of Individual Taxation" series - will cover the fundamental principles of rental and royalty income for TY2026 and how it is reported primarily through the Schedule E as the first in a two-part subseries. Detailed discussion over income and taxation types, active and material participation, deduction and loss limits, recordkeeping, and more will help complete the practitioners' understanding.