Taxation of Trusts, Estates, and Decedents

CATEGORY: Taxation

COURSE ID: CLSP01, VERSION 4.00

(204)

Online & Mobile

1 CPE Credits

Level: Intermediate

The course provides an overview of the taxation of trusts, estates, and decedents. It covers various aspects of trust and estate income taxation, including rules for distributing income and the taxation of beneficiaries. Key topics include the treatment of trusts as separate taxpayers, income distribution rules, deductions and credits, and special provisions for charitable contributions. The document also delves into the taxation of grantor trusts, the rules surrounding distributions of property, and the responsibilities of trustees in managing and distributing income. It provides examples and study questions to aid comprehension, aimed at professionals needing to understand the complex tax obligations of estates and trusts.

1 Credits

$29.00

Online & Mobile

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Accreditation Information

NASBA Delivery QAS Self-Study

NASBA Field of Study Taxes 1 hour

NASBA National Registry of CPE SponsorsYes

NASBA Publication Revision Date 10/2024

Other Certifications

NY Credits : 1.0
TX Credits : 1.0
IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 1.0
IRS Non-Credentialed Return Preparer Credits : Federal Tax - 1.0

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Format :Online & Mobile

Taxation of Trusts, Estates, and Decedents

Accreditation Information

Learning objectives

Course outline

Requirements