|Full time Accounting Educator:||None|
This program will examine critical issues in preparing your clients Form 1041 U.S. Income Tax Return for Estates and Trusts. Learn where taxable income is determined differently from individuals; filing requirements and deadlines; reporting alternatives for grantor trusts; the calculation and allocation of DNI; and the impact of the new Section 199A 20% deduction on trusts, estates and beneficiaries. This course qualifies for PTIN credit. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Experienced CPAs who work with estates and trusts.
- Provide a working knowledge of tax rules and guidelines of estates and trust 2018 returns.
- Discuss planning and potential pitfalls.
- Similarities and differences to individual taxation
- Filing requirements, deadlines and penalties: Section 645 election
- Simple or complex trusts?
- Grantor trust filing options
- Gross income
- Deductions: Notice 2018-61
- Distributable Net Income - DNI
- Section 199A deduction
This event has already passed. If you have any questions, please contact us at 503-641-7200 or email email@example.com.