Fiduciary Tax Workshop

Course Details

Date

Wednesday, October 25, 2017

8:30am – 4:30pm
(Registration: 8:00am)

Location

Prince Waikiki

100 Holomoana Street

Honolulu, HI 96815

808-956-1111

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Course Number

FTW

CPE Credit

8.0 hours CPE credit

Instructor

Level of Knowledge

Intermediate

Vendor

Accountant's Education Services (AES)

Prerequisites

Understanding of estate and gift taxation

Highlights

After completing this course the participant will be able to:
* Describe filing requirements, estimated tax payments, adoption of taxable years, and extension requests for Form 1041.
* Evaluate the 663(b) election and which expenses are subject to 2% AGI.
* Calculate taxable income and tax liability for a simple trust, a complex trust, and an estate, including fiduciary accounting income and DNI.
* Apply the 3.8% Medicare tax on net investment income to an estate or trust.
* Explain the difference between Tier 1 and Tier 2 beneficiaries.
* Determine the tax effect of distributions of property, including the 643(e)(3) election.
* Recognize common items that are income in respect of a decedent.
* Describe the basic requirements for a distribution of cash or property to qualify as a gift or bequest.
* Prepare a Form 1041 for a simple trust, a complex trust, and a decedents estate.

Objectives

This course will enable participants to understand the principles of subchapter J and their relation to the Fiduciary Income Tax Return (Form 1041).  Upon completion, participants will be able to prepare a Form 1041, understand Schedule B, and feel confident that the return has been prepared correctly.

Registration for this course has passed.

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by October 11, 2017.

$270.00
Member Fee

Applicable if you are a HSCPA member in good standing.

$320.00
Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by October 11, 2017.

$370.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$420.00
Neighbor Island Discount

Applicable for Neighbor Island members in good standing

-$75.00
Associate Neighbor Island Discount

Applicable for Associate Neighbor Island members in good standing

-$25.00
Your Price $420.00

CPE Choice

Learn more about CPE Choice.
CPE Choice Fee $240.00

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