The Complete Guide to the Preparation of Form 1041 (111015-15)
Description
Tax compliance issues for fiduciary entities are sometimes confusing to
practitioners due to the fact that 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 (Form 1041)
Learning Objectives
To provide an overview and guide to preparing the US Income Tax Return for Estates and Trusts (Form 1041)
Major Topics
How to prepare form 1041
Specific issues regarding a decedent's
estate
Specific issues regarding a trust
Understanding of
distributable net income (DNI)
Understanding of income in respect of a
decedent (IRD)