Filing Form 706 – How to report federal estate tax

$49.00

This course will provide an overview of:

  • Basic concepts and issues of estate planning
  • When a federal estate tax return is required
  • How portability works
  • Deceased Spousal Unused Exclusion (DSUE) calculation
  • Alternate and special-use valuation
  • Form 706 due dates and extensions
  • Generation-skipping transfer tax
  • Installment payment of tax election
  • Preparing Form 706 and related schedules

Field of Study:
Taxes
Instructor(s):
Heather Luttrell
Credit(s):
2.00
Course Format:
On Demand
Qualifies For:
IRS
Prerequisites:

None

Course ID:
12851/14038
Knowledge Level:
Basic
Advanced Preparation:

None

Publication Date:
08/09/2020
Planned Expiration:
08/30/2021
IRS Approved:
Yes
Provider:
Becker Professional Education
IRS Approved Program
Learning Objectives:

After completing this course, the learner should be able to:

  • Identify how the federal estate tax evolved over time and current Form 706 filing statistics
  • Describe the tax reporting responsibilities of the estate
  • Describe the basics of the estate tax
  • Describe the basic estate tax reporting rules for completing Form 706 and accompanying schedules
Lifecycle:
Foundation

Course Instructors

Heather Luttrell

Filing Form 706 – How to report federal estate tax

$49.00

This course will provide an overview of:

  • Basic concepts and issues of estate planning
  • When a federal estate tax return is required
  • How portability works
  • Deceased Spousal Unused Exclusion (DSUE) calculation
  • Alternate and special-use valuation
  • Form 706 due dates and extensions
  • Generation-skipping transfer tax
  • Installment payment of tax election
  • Preparing Form 706 and related schedules

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823