Fiduciary Income Taxation Update - Estates and Trusts
To be determined if live or virtual
This course is designed to help the beginner as well as the experienced practitioner in their understanding of income
taxation of Estates and Trusts. Fiduciary income and issues will be reviewed, including a complete analysis of Form
1041, (U.S. Income Tax Return for Estates and Trusts). In addition, new changes in the tax laws as they relate to Form
1041 will also be reviewed.
Review of essential IRC Sections
Review of new legislation
A quick look at the decedents final return and how to allocate income between the decedent and fiduciary
What a tax practitioner needs to know about estate planning and probate
Overview of split-interest charitable trusts
What can and cannot be deducted on Form 1041
How to calculate the income distribution deduction
Proper handling of depreciation and rental losses
Calculating the estate tax deduction on income in respect of a decedent (IRD)
Recognize a complete IRS Form 1041
CPAs, EAs, attorneys, and bankers
Early Registration Member Fee
Applicable if you are a HSCPA member in good standing and register by September 15, 2020.
Applicable if you are a HSCPA member in good standing.
Early Registration Non-Member Fee
Applicable if you are not a HSCPA and register by September 15, 2020.
Applicable if you are not a HSCPA member.