Preparing Forms 706 and 709 - Understanding the Issues

Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the federal estate tax return, Form 706; the federal gift tax return, Form 709; and the decedent’s final federal income tax return, Form 1040.


**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.


* Understand the Internal Revenue Code sections dealing with Forms 706 and 709

* Describe what constitutes a gross estate

* Describe what constitutes deductions

* Describe what constitutes an incomplete gift

* Identify the basic issues as they relate to tax compliance


* How to prepare a federal estate tax return (Form 706)

* How to prepare a federal gift tax return (Form 709)

* How to comply with “Portability”

* Issues involved in the preparation of the decedent’s final federal income tax return

(Form 1040)

* Various postmortem estate planning issues involved in the preparation of the

above-mentioned tax returns

* Complete understanding of estate and gift taxation

Additional Information

Designed For

CPAs, EAs, and attorneys



Advanced Preparation




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