Generally only self-directed IRAs can be invested in real estate as well as solo 401(k) plans, which are for the self-employed.

Next find a money partner, Self Directed IRA partners work great for this scenario.

This would be like trying to have a self-directed IRA without a licensed custodian. 

I have some funds in an IRA that I want to move out of the markets and into real estate.

Should I take out a withdrawal from the Roth IRA portion of my retirement account to pay off the 401k loan? 

A retired friend recently got a mortgage with very low income by setting up a monthly withdrawal from one of his IRA accounts.

Depreciation, carry over losses, personal status -did you work enough to be classified as a professional, income limits for Ira contributions, passive and earned income, deductions, etc. the tax law was not really simplified much with the last change.I surely don’t like paying for erroneous advice—as @Matt Hoyt suggested look for another CPA

While not required from an IRA perspective, borrowers will often ask for it.

Although with syndicated offerings you can also invest through non-taxed entities such as a self directed IRA or solo 401k plan.

(If this is a bad idea someone tell me now - before you ask yes I max my Roth IRA every year)Without getting into details I have come up with a max down payment of 10K dollars and I would like that to be 20% of a 50K house.