Total Credits: 2 including 2 Taxes - Technical
Tax compliance issues for fiduciary entities are sometimes confusing to practitioners since many lack experience in this area. This course provides the practitioner with a practical understanding of the issues involved in preparing the U.S. Income Tax Return for Estates and Trusts (From 1041).
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to email@example.com.
* Recognize the basics of Subchapter J of the Internal Revenue Code
* Identify what constitutes taxable income
* Identify what constitutes taxable deductions
* Identify what constitutes fiduciary income
* Identify what constitutes fiduciary deductions
* Differentiate taxable income from accounting income
* Preparing Form 1041
* Specific issues regarding a decedent’s estate
* Specific issues regarding a trust
* Subchapter J of the Internal Revenue Code
* “Obamacare” tax compliance issue
* Case studies regarding reading an estate document
* Distributable net income (DNI)
* Income in respect of a decedent (IRD)
* Line-by- line instruction
|Form 1041 Subchapter J_2016 Key Tax Update for Business ACPEN36 (1.36 MB)||36 Pages||Available after Purchase|
|Form 1041 Subchapter J_Slides (1.01 MB)||Available after Purchase|
|Form 1041 Subchapter J_Q&A (0.01 MB)||Available after Purchase|
|IRS CE Credit Request Form (0.15 MB)||Available after Purchase|
|Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB)||Available after Purchase|
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a
shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr.
Werner’s lecture topic specialties include business, tax, financial and
estate planning for high net worth individuals.
In addition, Mr. Werner is an adjunct professor of taxation in the Master of
Science in Taxation program at the Philadelphia University.
Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from
Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial
Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Mon, Nov 26, 2018 - 12:00p to 01:40p EST
Tue, Dec 11, 2018 - 10:00a to 11:40a EST
Wed, Dec 26, 2018 - 10:00a to 11:40a EST
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
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