Compass Tax Educators

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.

Learning Objectives

• 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.

Education Information

IRS Program Number: NMVBP-T-00217-22-S

Length: 100 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

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.