About the Course
Introduction
This webinar will provide tax professionals with a comprehensive analysis of the complex issues involved in preparing the final Form 1040 for a deceased taxpayer. Our panel of experienced tax professionals will discuss the responsibilities of the personal representative, filing a return under Form 1310 authority, and review the mechanics of obtaining information from the IRS.
Description
Preparing a decedent's final return requires applying standard income tax rules to a short tax year that ends on the date of death. Tax preparers must determine who is authorized to file and report all income received through the date of death. They must also coordinate income reporting among the decedent, the estate, and any trusts, each of which may have separate filing obligations.
One of the most technically challenging areas is the identification and reporting of income in respect of a decedent (IRD). IRD includes amounts to which the taxpayer was entitled but were not included in income prior to death. IRD is reported by the estate or beneficiary when received and may result in double taxation if not properly addressed.
Additionally, practitioners must consider key post-mortem planning opportunities and elections, including the §645 election to treat a qualified revocable trust as part of the estate, which can simplify reporting, allow fiscal year planning, and consolidate filings.
Listen as our panel of seasoned estate advisers discusses filing final short-year returns for deceased taxpayers and post-mortem planning opportunities.
Presented By
Mr. Doyle provides clients with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns and Understanding and Using Trusts and a contributing author of Drafting Irrevocable Trusts in Massachusetts. He is a lecturer in law in the Graduate Tax Program at Boston University School of Law.
Ms. Patterson specializes in tax, estate and financial transactions, with an emphasis on asset protection and succession planning. She advises grantors, fiduciaries and beneficiaries in matters involving the transfer, administration, investment and management of assets and is a consultant to attorneys and CPAs in fiduciary accounting, taxation and litigation. She has held Adjunct Faculty positions in the graduate tax programs at both USC and Golden Gate University.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Monday, August 31, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Filing requirements
II. Determining the tax year
III. Income allocations between the decedent, estate, and trusts
IV. IRD
V. Common reporting challenges
A. Filing Form 1310
B. Retirement assets
C. Basis issues
VI. Coordination with Form 1041 and fiduciary reporting
VII. Section 645 election and other elections
VIII. Post‑mortem planning strategies and risk areas
The panel will cover these and other critical issues:
- Determining who is authorized and responsible for filing a decedent's final return
- Identifying and properly reporting IRD
- Allocating income, deductions, and credits between Form 1040 and Form 1041
- Evaluating and implementing elections, including the §645 election
- Identifying audit risks in final return preparation
Learning Objectives
After completing this course, you will be able to:
- Identify filing requirements and determine responsibility for a decedent's final Form 1040
- Recognize and properly report income IRD
- Distinguish between income reportable on the final return versus the estate return
- Evaluate key post-mortem elections and their impact on tax reporting and planning
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.
BARBRI, Inc. 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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