The Preparation of Form 1041 – Primer on Subchapter J
Live Webcast Replay

The Preparation of Form 1041 – Primer on Subchapter J

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
  4.4   (0 comments)
Preparation of Form 1041
ACPEN Industry Institute |  ACPEN Tax Institute |  Industry |  IRS Approved |  Tax
Arthur Werner
Course Levels:
2 Hours
Access for 30 day(s) after program date.


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

Basic Course Information

Learning Objectives

* 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

Major Subjects

* 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

Course Materials


Arthur Werner Related seminars and products: 26

Werner-Rocca Seminars, Ltd.

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

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For CPAs, EAs, and attorneys
Original Recording Date 03/23/2017
Yellow Book No
Course Developer Arthur Joseph Werner, JD, MS (Taxation)
Date Added to Catalog 03/21/17

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

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:

Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Promo Video



Overall:     4.4

Total Reviews: 19

Please wait ...

Back to Top