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  4. Form 706 Preparation Part 3: Reporting Deductions 2023

Form 706 Preparation Part 3: Reporting Deductions 2023

Monday, April 29, 2024
Webcast or Webinar, Online
1:00 PM - 3:00 PM (opens at 12:30PM) EST
2Credits
Technical Business

Registration is Closed

Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.

Members
$89.00 Regular Price
Non-Members
$119.00 Regular Price
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Course Type: Webcast
Course Code: 24/43119871
Level: Intermediate
Vendor: California CPA Education Foundation
Field of Study: Taxes

Overview:

This section of the 4-part series will cover fundamentals of Form 706 with numerous examples of how to properly report deductions on the estate tax return, including the marital and charitable deductions.

Objectives:

• Determine the proper schedule for and reporting of deductions • Recognize protective and perfected refund claims with estate tax • Identify potential audit issues relative to deductions on 706

Major Topics:

• How to report funeral and administrative expenses on Schedule J and/or L • How to report debts, mortgages and liens on Schedule K • Marital deduction and elections, QTIP, Reverse QTIP, QDOT, over-stated marital deductions • Charitable deduction Schedule O and potential problems

Major Topics:

• How to report funeral and administrative expenses on Schedule J and/or L • How to report debts, mortgages and liens on Schedule K • Marital deduction and elections, QTIP, Reverse QTIP, QDOT, over-stated marital deductions • Charitable deduction Schedule O and potential problems

Designed For:

CPAs, attorneys, bankers, enrolled agents and professional staff.

Prerequisites:

Completion of Form 706 Preparation Parts 1 and 2

 

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Email: msc@ficpa.org
Phone: (850) 224-2727 or (800) 342-3197