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2.0 Credits

This program examines the critical issues, rules and special opportunities when preparing your clients Form 1041 U.S. Income Tax Return for Estates and Trusts, with a focus on what is considered taxable income; filing requirements and deadlines; and the impact of the 3.8% Medicare surtax on net investment income. The 10 Principles of Tax Accounting for Trust Income will also be discussed. This event may be a rebroadcast of a live event, with the instructor available to answer your questions either during or after the event.


Provide a working knowledge of tax rules and guidelines of estates and trusts.

Discuss planning and potential pitfalls.

Major Topics

  • 2018 rates and brackets.
  • Calculating a trust's AGI.
  • The 10 Principles of Tax Accounting for Trust Income.
  • Filing requirements, deadlines and penalties.
  • 3.8% Medicare surtax on Net Investment Income (NII).
  • Section 643(g) election.
  • Taxable income of trusts, estate and beneficiaries.
  • Deductions.
  • Distributions.

Designed For

Experienced CPAs who work with estates and trusts.
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