This course provides an introduction to Subchapter J of the Internal Revenue Code and the income taxation of estates and trusts. Participants will learn how to prepare basic estate, grantor trust, and nongrantor trust tax returns.
Understand the basic rules and concepts of fiduciary income taxation.
Explain the “conduit” theory of fiduciary income taxation and how it operates in both estates and trusts.
Demonstrate preparation of basic fiduciary income tax returns.
IRS Program Number: NMVBP-T-00217-22-S
Length: 100 minutes plus optional question-and-answer session (no CE)
Advanced Preparation: None
Program Level: Basic
Delivery Method: Self-Study
Field of Study: IRS Federal Tax
Credit hours: 2 IRS CE
Instructor: Martin Finn, JD, LL.M., CPA/PFS, AEP Click here to learn more about the instructor.
All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here to learn more about our education policies.