Death of a Taxpayer - 1 Hour CPE
Death of a Taxpayer - 1 Hour CPE
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Description
Executor Duties and Estate Tax Planning Considerations
Learning Objective: A student taking this course will learn the practical duties of executors and personal representatives (Form 56, Forms 1041/706/8939, K 1s, signatures/SSNs, due dates, extensions, final returns and refunds) and estate tax mechanics including portability of the deceased spouse’s unused exclusion; how inherited property is valued and taxed (FMV, beneficiary/modified carryover basis and holding periods); reporting issues such as income in respect a decedent (IRD), COD income, and insolvent estates; allocation and treatment of tax attributes and credits (NOLs, capital loss and passive loss carryovers, AMT and business credits, foreign tax credit); community property considerations; common deductions (charitable, medical, investment interest); FBAR/foreign reporting, and practical compliance steps for advising surviving spouses and preparing accurate estate and trust returns.
| CPE Hours: | Federal Taxation = 1 CPE Credit1/ Total = 1 CPE Credit |
| Accreditation: | CTEC, IRS, Enrolled Agents, NASBA CPA |
| Field of Study: | Federal Taxation |
| Publication Date: | 5/16/2026 |
| Instructional Delivery Method: | Self-Study |
| Level: | Intermediate |
| Prerequisites: | None |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: CountingWorks, 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 submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. CountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |