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Income Tax for Estates and Trusts-Form 1041 - 2025  

CATEGORY: Taxation
COURSE ID: ESTG25, VERSION 1.00
 Seminar
8 CPE Credits
Level: Basic
The Gear Up Income Tax for Estates and Trusts-Form 1041 seminar is part of our Royal Flush Conference. 

The Royal Flush Conference returns to Las Vegas in 2025. Gear Up brings the community together in-person with award-winning speakers to deliver the conference experience professionals have enjoyed for over 50 years. For details click here.

Many tax preparers shy away from estates and trusts, viewing them as overly complex or specialized. Yet if you prepare enough 1040s, it’s inevitable that some of your clients will pass away each year, and their families may look to you for guidance during this difficult time. Rather than waiting until that moment to learn fiduciary taxation, this course equips you now with the knowledge and confidence to turn a potential challenge into an opportunity to expand your practice.

This seminar provides a clear, practical introduction to the fiduciary income tax return (Form 1041) and the critical concepts surrounding estates and trusts. You’ll gain an understanding of estate and trust terminology, the probate process, income in respect of a decedent, and the income distribution deduction. The program also takes a dive into trusts, demystifying even the most intimidating aspects, and examines key issues such as Tier 1 and Tier 2 distributions, the separate share rule, stale trusts, terminations, and special needs trusts. Importantly, the course examines why the “permanent” higher unified estate and gift tax exclusion does not eliminate the need for careful estate tax return planning for most clients, ensuring you are fully prepared to navigate today’s complex estate and trust tax landscape.

Qualifies for IRS and CTEC credit.


The Gear Up transfer and cancellation policy affords you the flexibility to confidently pursue the education you need. Click here for policy details. Does not apply to association or society events.

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