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Preparing the Decedent Final 1040 Return - Key Elections and Compliance Issues (PDFR)

Tuesday, January 10, 2017
01:00 PM - 03:00 PM (Eastern)

Karen Davis, EA, MBA, Ph.D.

Stephen Bigge, CPA, CSEP

  • Format Webinar
  • Credits 2
  • Level Intermediate
  • Field of Study Taxes (2)


Tax return preparers commonly prepare the final Form 1040 returns for their clients who have died. This program discusses that process from a detailed form completion standpoint and also covers the opportunities to minimize income tax by making elections that can result in tax savings to the decedent’s estate and for surviving family members.

Major Topics:

  • What should be filed and reported
  • Who must file the return
  • Income, losses and deductions to be reported
  • Estimated taxes, liabilities and refunds
  • Income in Respect of a Decedent (IRD) considerations
  • Tax filing and reporting obligations
  • Who must file the final income tax return on behalf of the decedent
  • What income, deductions, credits and losses may be taken on the decedent’s final income tax return
  • Determining what income goes on decedent's Form 1040 and what income goes on Form 1041
  • Treatment of income and deductions in respect of a decedent

Learning Objectives

  • Correctly prepare a decedent's final Form 1040 return
  • Know and be able to apply the post-mortem elections that should be considered for a decedent client  

Who should take this course:

Any tax practitioner who prepares Form 1040 returns for deceased clients

Basic understanding of the tax rules impacting individuals







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