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PRODID://NDCP//521867
BEGIN:VEVENT
DTSTAMP:20260531T124528
VTIMEZONE:America/Chicago
DTSTART:20270309T180000Z
DTEND:20270309T200000Z
UID:521867
SUMMARY:Surgent's Income Tax Reporting for Estates and Trusts (Form 1041): A Practical Guide (EST2)
LOCATION:Webinar
DESCRIPTION:Surgent's Income Tax Reporting for Estates and Trusts (Form 1041): A Practical Guide (EST2)\n\n03/09/27 12:00 PM CST\n - 03/09/27 02:00 PM CST\Description:\nMany clients use trusts as part of lifetime planning, and most estates generate income during administration. These entities follow income tax rules that differ in important ways from individual taxpayers, particularly in how income, deductions, and distributions are reported. Understanding these distinctions allows practitioners to prepare accurate fiduciary returns and to advise clients on the tax impact of administration and distribution decisions. This course introduces the structure of the fiduciary income tax return and the concepts that drive how income is taxed to the entity or passed through to beneficiaries.Objectives:
 Identify when an estate or trust must file a federal fiduciary income tax return
 Distinguish between entity-level taxation and beneficiary-level taxation
 Apply distribution and deduction rules to common fiduciary scenarios
 Prepare a basic Form 1041 with required schedules
 Presenters:Daniel JohnsonField of Study:Taxes (2)Major Topics:
 Classification of fiduciary entities for income tax purposes and filing obligations
 Allocation of income between the fiduciary and beneficiaries based on distribution rules
 Fiduciary accounting income versus taxable income and why the distinction matters
 Treatment of expenses, fees, and charitable payments on fiduciary returns
 Distributable income concepts and beneficiary reporting mechanics
 Application of timing elections affecting distributions and deductions
 Special rules for multiple beneficiaries and separate economic interests
 Treatment of income in respect of a decedent and related deductions
 Elections affecting trust taxation and beneficiary treatment
 Reporting considerations for grantor trusts and asset protection structures
 Handling of deductions and losses in the final year of administration
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Income Tax Reporting for Estates and Trusts (Form 1041): A Practical Guide (EST2)<br /><br />03/09/27 12:00 PM CST - 03/09/27 02:00 PM CST<br />Description:<br />Many clients use trusts as part of lifetime planning, and most estates generate income during administration. These entities follow income tax rules that differ in important ways from individual taxpayers, particularly in how income, deductions, and distributions are reported. Understanding these distinctions allows practitioners to prepare accurate fiduciary returns and to advise clients on the tax impact of administration and distribution decisions. This course introduces the structure of the fiduciary income tax return and the concepts that drive how income is taxed to the entity or passed through to beneficiaries.<br><br><b>Objectives:</b><br><ul>
    <li>Identify when an estate or trust must file a federal fiduciary income tax return</li>
    <li>Distinguish between entity-level taxation and beneficiary-level taxation</li>
    <li>Apply distribution and deduction rules to common fiduciary scenarios</li>
    <li>Prepare a basic Form 1041 with required schedules</li>
</ul><br><b>Presenters:</b><br>Daniel Johnson<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>Classification of fiduciary entities for income tax purposes and filing obligations</li>
    <li>Allocation of income between the fiduciary and beneficiaries based on distribution rules</li>
    <li>Fiduciary accounting income versus taxable income and why the distinction matters</li>
    <li>Treatment of expenses, fees, and charitable payments on fiduciary returns</li>
    <li>Distributable income concepts and beneficiary reporting mechanics</li>
    <li>Application of timing elections affecting distributions and deductions</li>
    <li>Special rules for multiple beneficiaries and separate economic interests</li>
    <li>Treatment of income in respect of a decedent and related deductions</li>
    <li>Elections affecting trust taxation and beneficiary treatment</li>
    <li>Reporting considerations for grantor trusts and asset protection structures</li>
    <li>Handling of deductions and losses in the final year of administration</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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DESCRIPTION:Reminder
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