2007 Who Must File Forms
1041, 709, & 706

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2007 Course

Course Level: Basic

CPE Credits: 2 for EAs, 1 for CTEC, and 1 for CFPs

Price: $30 for Members and $40 for Nonmembers

Prerequisite: None

    Determining if a fiduciary income tax, gift tax, or estate tax return must be filed, and who is responsible for filing it, depends on more than whether a transaction exceeds a certain dollar threshold. One must know when a trust is considered a separate taxable entity, which gifts are eligible for exclusion, and what probate and nonprobate assets are included in an estate.

    Objectives

    • Learn how to recognize a grantor trust and understand the grantor's filing options.
    • Recognize when a gift is complete, and the difference between gifts of present and future interests.
    • Know what assets are included in a taxable estate in common-law and community property states.
    • Identify the persons required to file fiduciary income, gift, or estate tax returns, both during life and after the death of a taxpayer.

    This course comes with a downloadable electronic textbook. If you would like to purchase a printed textbook for this course, the book will be available for sale for $10 for members and $15 for nonmembers (half the regular price). Once you are registered for the course, you can call Member Services at 800.558.3402, ext. 3 to purchase the book at this special price.

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National Association of Tax Professionals
720 Association Drive, PO Box 8002, Appleton, WI   54912-8002
Phone: 800.558.3402  Fax: 800.747.0001
E-Mail: natp@natptax.com
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