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Webinar - Form 1041 Preparation
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| Form 1041 Preparation |
| The purpose of this course is to provide a discussion of filing requirements for Form 1041, U.S. Income Tax Return for Estates and Trusts. Topics discussed include: taxes on undistributed entity taxable income, distributable net income, the 65-day rule, distribution of capital gains and losses to beneficiaries, passive losses, income in respect of decedent, allocation of deductions, QTIPs, QSSTs, ESBTs, and more.
Items discussed in this webinar include:
- Relationship of Fiduciary Accounting to Federal Tax Accounting
- Distributable Net Income
- Tier System
- Separate Share Rule
- Sec. 645 Election
- 65-Day Rule
- Distributions of Property
- Passive Losses
- Losses from Business and Farming Operations
- Distribution of Capital Gains and Losses to Beneficiaries
- Depreciation
- Income in Respect of Decedent (IRD)
- Treatment of Administration Expenses
- 2% Limitation
- QTIP Trust Named as IRA Beneficiary
- QSST Reporting
- ESBT Reporting
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| Designation |
CPE Hours |
| CPA and PA |
2 Tax |
| EA and RTRP |
2 Fed Tax |
| CTEC |
2 Fed Tax |
| Attorney |
1.5 General MCLE |
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Webinar features:
- 2 hours of CPE for one attendee
- Access to recording to watch at your convenience
- Unlimited number of people may watch and listen on one computer and print course outline
- Reference manual and PDF of PowerPoint slides
- Add CPE for only $19 per additional attendee. Please contact our customer service department to register for additional CPE at (714) 776-7850.
You must have computer speakers to listen to this webinar
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Webinar Presenter: Donita Joseph, CPA, MBT
 Donita is a partner with Windes & McClaughry Accountancy Corp. in Long Beach, California. She is the partner in charge of the firm’s Estate & Trust Group, and she is currently the Chair of the Committee on Estate Planning for the California Society of Certified Public Accountants (CalCPA). Donita will be speaking at Spidell's 2011 2-Day Estate and Trust Seminar.
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Spidell Publishing: Experienced ... Trusted ... Connected! |
This self-study is designed to meet the requirements for the specified number of hours of continuing education. This self-study has been designed to meet the requirements of the Office of Professional Responsibility of the Internal Revenue Service; including Code 31 of Federal Regulations 10.6(g) (Sponsor No. 442); the California State Board of Accountancy; the California Bar Association; and the California Tax Education Council. This does not constitute an endorsement by these groups. The state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at 714-776-7850. There are no prerequisites required. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or phone at 877-850-2832, or on the internet at www.CTEC.org.
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 Spidell
Publishing, 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
addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue
North, Suite 700, Nashville, TN, 37219-2417. Web Site: www.nasba.org.
This self-study is designed to meet the requirements for 2 hours of
continuing education for the California Board of Accountancy. Basic
Level. Field of Study:Taxes. Delivery method: Self-study. For
more information regarding administrative policies, such as complaints
or refunds, contact Spidell Publishing at (714) 776-7850. There are no
prerequisites or advanced preparation required.
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