In addition to federal estate tax liability, nineteen states impose some form of estate or inheritance tax. Clients residing in these states or simply owning property in these states may have to file a state level estate tax return even if their gross estate is far less than the federal estate tax exemption. This course will familiarize practitioners with the various taxing methods in states assessing state level estate and inheritance tax and demonstrate the typical calculations required for accurate preparation of these state level returns. Attendees should have a general familiarity with gift and estate tax.
Who Should AttendAttorneys, CPAs, and Enrolled Agents.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program PrerequisitesBasic understanding of state level estate tax returns.