Rules for Certain Rental Real Estate Activities

OMB 1545-2194

OMB 1545-2194

This Revenue Procedure grants relief under Section 1.469-9(g) for certain taxpayers to make late elections to treat all interests in rental real estate as a single rental real estate activity.

The latest form for Rules for Certain Rental Real Estate Activities expires 2023-05-31 and can be found here.

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