Back to Search

Guide to 1041 Preparation of Estates and Trusts Webinar

CPE

When
Sept. 12
1:00 - 3:00 p.m.

CPE Credits
2-Tax

Details

 Pricing

PICPA Member: $79 | Nonmember: $104


 More Information

Course No.
VTVGPET2
Level
Intermediate
Prerequisites
None

Description

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.

This course covers 2018 fiscal year returns.

Highlights

  • 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




Speaker(s)

Douglas J. Van Der Aa, CPA, JD

Doug is a lively and energetic speaker - even on the subject of taxes!
 
Doug’s professional practice is focused on serving the needs of closely held businesses and their owners, including their pass-through entities, estates and trusts. Doug’s 20+ years of experience includes both tax practice in CPA firms and the practice of transactional business and real estate law as an attorney.  He earned his Bachelor of Arts degree with a major in accounting from Dordt College and his Juris Doctor from the University of Illinois College of Law. Doug has taught as an Adjunct and recently completed a year as a Visiting Professor in the School of Accounting at Grand Valley State University’s Seidman College of Business in Grand Rapids, Michigan, where he taught in both the undergraduate and MST programs.

 

 


You May Also Like

Real Estate Professionals, Passive Activity and Section 199A Webinar
Feb. 24 | Webinar
When do they exist and how to report them? This program will provide a detailed analysis of the real estate passive activity rules, including forms reporting examples, and integrates those ...
Getting Ready for Busy Season: Review Individual Tax Form Changes Webinar
Feb. 24 | Webinar
Getting ready for busy season involves not only knowing the new tax rules for 2019, but also knowing how those new rules impact the IRS tax forms practitioners will be ...
IRS Internet Resources for Accountants Webinar
Feb. 24 | Webinar
The course provides a concise overview of the Internet services offered by the Internal Revenue Service or IRS, the tax agency of the United States federal government. Discover scores of ...