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2.0 Credits

This session will increase your knowledge for the preparation and review of Form 1041 - U.S. Income Tax Return for Estates and Trusts. 

Major Topics

  • Overview of rules regarding taxation of trusts and estates
  • Review of Form 1041 deductions and what has changed after the 2017 Tax Act
  • Determining whether a trust is subject to Connecticut income tax
  • State Fiduciary Income Tax developments in light of the Kaestner decision by the U.S. Supreme Court this year
  • Review of most frequent 1041 preparation mistakes
  • Review of 1041 tax reduction strategies, both before the end of the taxable year and after the end of the taxable year, including selection of fiscal year, use of 65-day distribution deduction, and options to include capital gains in DNI
  • Application of net investment income tax of 3.8% to trusts and estates
  • Review of a case study

Designed For

CPAs who prepare fiduciary income tax returns


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Thursday, January 23, 2020

General Sessions

Your registration fee includes an electronic copy of the course manual. Your eMaterials will be available for download in the "My CPE" area of the website one week before the program date. Please note: Program cancellations will not be allowed once you have downloaded your eMaterials from the website. Copyright note: Reproduction or distribution of the manual or any portion of it is prohibited unless written permission is obtained from the course provider.

We will print a manual and provide it to you at registration the morning of the program.

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