Preparing Forms 706 and 709: Understanding the Issues (Currently Unavailable)
Author: Arthur Joseph Werner
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
This course provides practical understanding of the issues involved in preparing the federal estate tax return, Form 706; the federal gift tax return, Form 709; and the decedent's final federal income tax return, Form 1040.
Publication Date: October 2013
Designed For
CPAs, EAs, and attorneys
Topics Covered
- How to prepare a federal estate tax return (Form 706)
- How to prepare a federal gift tax return (Form 709)
- Preparing the decedent's final federal income tax return (Form 1040)
- Postmortem estate planning issues
Learning Objectives
- Recognize the procedures and rules that apply for valuating a decedent's assets
- Identify how Internal Revenue Sections 2031-2058 apply to estate tax
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
