• videocam Live Webinar with Live Q&A
  • calendar_month August 31, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Filing Final Form 1040 for Decedents: IRD, Allocations, Elections, and Post-Mortem Planning

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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

Jeremiah W. Doyle IV
Senior Vice President
Bank of New York Mellon, Corp

Mr. Doyle is an estate planning strategist for BNY Mellon’s Private Wealth Management group and a Senior Vice President of Bank of New York Mellon. He has been with the firm since 1981. Mr. Doyle provides high net worth individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. He is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court.

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Jacqueline A. Patterson, CPA, JD
Partner
Buchanan & Patterson, LLP

Ms. Patterson specializes in tax, estate planning and financial transactions. Her emphasis is positioning individuals, businesses, and fiduciary entities for orderly administration and succession planning. Ms. Patterson 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 is a nationally recognized speaker and has been a seminar discussion leader and author for many years, writing and facilitating seminars in estate planning, income taxation of trusts and estates, fiduciary accounting, tax research and planning, trusts, real estate transactions, corporate taxation and charitable trusts. 

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • 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.

IRS Approved Provider

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 .