Estate Administration Process: A Practitioner's Guide

Author: Klaralee R. Charlton

Administering an estate after a taxpayer’s death involves a complex blend of tax filings, asset analysis, deadlines, and fiduciary responsibilities. This course provides practitioners with a clear, structured framework for navigating the estate administration process from start to finish. Participants will review estate types, reporting obligations, key elections, and the proper handling of common assets, including real property, retirement accounts, and jointly held assets.

The program also addresses IRS correspondence on behalf of a decedent, tax filings for both the individual and the estate, and methods for minimizing executor liability. With practical examples, timelines, and compliance strategies, this course equips professionals with the knowledge needed to confidently guide families through post‑death tax and administrative requirements.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

Publication Date: April 2026

Designed For
This course is designed for professionals involved in post‑death tax compliance, fiduciary administration, and estate advisory work.

Topics Covered

• Tax problems faced by executors when a decedent has unfiled returns or unpaid liabilities
• How to contact the IRS, respond to notices, and claim refunds for deceased taxpayers
• Addressing insolvent estates and handling outstanding federal tax liabilities
• Executor liability exposure and strategies for limiting personal responsibility
• Penalty abatement procedures, including options for missed RMD withdrawals
• Techniques for analyzing and claiming estate assets based on titling and tax effects
• Key deadlines, elections, and administrative tasks during estate settlement

Learning Objectives

• Differentiate among estate types and identify common deadlines associated with post‑death administration
• Recognize how to advise clients on tax reporting obligations for decedents and estates, including required IRS forms and correspondence procedures
• Analyze estate assets, including titling and tax consequences, and determine proper techniques for claiming or transferring assets
• Explain the importance of proper administration in light of potential transferred tax liability to executors
• Identify when the IRC §121 personal residence exclusion applies to estates and trusts
• Recognize reporting, compliance, and liability issues related to unfiled returns and outstanding tax obligations for a decedent

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None