January 12, 2024


Webinar


2 CPE

Webinar (CA): Form 1041 Advanced Series Part 3: Sec.199, Sec.67g & Charitable Deductions 2023

January 12, 2024
Webinar
2 CPE

Webinar (CA): Form 1041 Advanced Series Part 3: Sec.199, Sec.67g & Charitable Deductions 2023

  • Instructor

    Jacqueline
    Patterson

Learning Objectives

• Determine the application of individual tax rules to non-grantor trusts
• Recognize how to calculate the limitations under new law for certain deductions
• Identify placement on the tax forms to incorporate the special deduction rules

Major Topics

• Review of New Rules under IRC Sec. 67(g)
• Review Surprises to Simple Trusts under IRC Sec. 67(g)
• Presentation Issues with IRC Sec. 199A Deduction and the Tier System
• Special Rules Relating to the Charitable Contribution Deduction
• Problem Examples

CPE Credits Available

2 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Form 1041 Advanced Workshop Part 2

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

Tax practitioners, accountants and financial professionals.

Provider

California CPA Education Foundation

This event has ended.