Death of a Taxpayer - 1 Hour CPE
Death of a Taxpayer - 1 Hour CPE
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Description
Course Overview
The death of a taxpayer creates important federal tax filing and reporting responsibilities for executors, personal representatives, and surviving spouses. This course examines final individual income tax returns, estate and trust reporting, inherited property basis, and estate tax considerations. Topics include executor responsibilities, portability of a deceased spouse's unused exclusion, income in respect of a decedent (IRD), tax attributes, deductions, and related compliance requirements. Participants will gain a clearer understanding of the federal tax issues that arise after a taxpayer's death and the responsibilities involved in preparing accurate returns.
Looking for additional tax education? Browse our self-study CPE courses covering a variety of federal tax topics.
What You'll Learn
After completing this course, participants will be able to:
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Identify the federal tax filing, reporting, and estate-related considerations arising from a taxpayer's death, including executor responsibilities, inherited property, and final returns.
Who This Course Is For
Tax professionals who prepare returns or advise clients on federal tax matters arising from a taxpayer's death, including estate and trust taxation.
| NASBA |
Field of Study: Taxes CPE Credit: 1.0 hour Delivery Method: QAS Self Study |
| IRS |
Field of Study: Federal Tax Law CE Credit: 1.0 hour IRS Program Number: VP8T3-T-00571-26-S |
| CTEC | Field of Study: Federal Tax Law CE Credit: 1.0 hour CTEC Course Number: 1044-CE-05401 |
| Publication Date: | 5/16/2026 |
| Instructional Delivery Method: | QAS Self Study |
| Level: | Intermediate |
| Prerequisites: | General knowledge of federal taxation and related tax concepts |
| 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. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |