A Modern Way for Tax Pros to Earn CE & CPE

2 IRS CE/CTEC/NASBA CPE*

This course provides a detailed overview of Form 706 –United States Estate (and Generation-Skipping Transfer) Tax Return, a critical filing for estate tax compliance and planning. The program highlights the importance of making the portability election, which allows a surviving spouse to utilize the deceased spouse’s unused estate tax exclusion amount (DSUE).

2 IRS CE/CTEC/NASBA CPE*

A trust the client and prior counsel have always treated as domestic can be a foreign trust under §7701(a)(30)(E) because of a single drafting choice or a routine succession event — a Canadian sister named as successor trustee, a removal-and-replace power held by a non-U.S. beneficiary, an automatic migration clause buried in an asset protection trust. Once the Court Test or Control Test fails and isn't cured within the 12-month window, the trust is foreign as of the day it failed, and the consequences run through throwback tax on UNI distributions, §1441 withholding exposure, and ...

2 IRS CE/CTEC/NASBA CPE*

Schedules K-2 and K-3 were introduced to standardize international tax reporting, but for many practitioners, they created a new layer of complexity rather than clarity. The real challenge is not identifying that a K-2 or K-3 exists—it is understanding how to use the information correctly in return preparation. This program focuses on the practical application of K-2 and K-3 reporting, with an emphasis on sourcing of income, foreign tax credit implications, and integration into Form 1116.

2 IRS CE/CTEC/NASBA CPE

A client dies and the practitioner inherits a sequence of decisions: what income belongs on the final 1040 versus the estate's 1041, who signs each return, what basis applies, whether to elect a fiscal year, whether to combine a revocable trust with the estate under §645, whether to file a 706 just to preserve portability. Mistakes are often uncorrectable — losses that die with the decedent, a missed §691(c) deduction, an IRD item on the wrong return, a closed portability election.

4 IRS CE/CTEC/NASBA CPE*

Form 1041 can be intimidating for tax professionals who do not prepare fiduciary income tax returns every day. This practical program is designed for EAs, CPAs, and small firm tax professionals who need a clear, basic, line by line approach to fiduciary income tax preparation.

2 IRS CE/CTEC/NASBA CPE*

Trust returns sit in an awkward place in most practices. Not frequent enough to be routine, complex enough that the errors compound, and the client usually doesn't know what kind of trust they have. The first job is classification — grantor or non-grantor, simple or complex, and which subset of either — because everything downstream on the 1041 follows from that answer.

1 NASBA CPE ONLY*

You've probably tried ChatGPT - but agents like Claude Cowork are now doing actual work in accounting firms. In this intro session, we're introducing agents, best practices in using & building them, live demos, and use cases for your firm.

2 IRS CE/CTEC/NASBA CPE*

The examiner won't move. The manager backed the examiner. The 30-day letter is on the table and the client is asking what happens next. Appeals is the next room, and the practitioners who get results there are the ones who understand what Appeals is actually doing — weighing hazards of litigation, not re-running the audit — and write the protest accordingly.

1 IRS CE/CTEC/NASBA CPE

Tax debt doesn’t just trigger IRS collection action—it can also ground international travel. The IRS frequently certifies certain seriously delinquent tax debts to the Department of State, leading to passport denial, non-renewal, or even revocation.