Preparing a Client's Final 1040 Self-Study


Only two things are certain in life: death and taxes. Be prepared to assist your taxpayers’ families with tax filing after death for the income earned prior to passing away. This course explains the basic rules for preparing a decedent’s final personal income tax return. Examples illustrating these rules when preparing the final Form 1040 are presented throughout the text.


Upon completion of this course, you will be able to:

  • Identify forms and documents needed to prepare a final personal tax return
  • Accurately report on the final Form 1040 the portion of interest, dividend, capital gain and miscellaneous income earned through the date of death
  • Utilize a decedent’s net operating loss (NOL), capital loss carryovers, passive losses and other tax attributes on the final Form 1040 to minimize tax
  • Correctly complete a decedent’s final Form 1040

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.


Presented by:

How to Earn CPE

To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better.

Self-study courses and exams generally expire one year from the date of purchase. The AFTR course expires on December 31 of each year as required by the IRS.

Cancellation Policy

​Because this is an online education offering, it is nonrefundable.

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