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706 Preparation and Planning Part 1: Tax Fundamentals

Sidney Kess and Barbara Weltman

This course provides an introduction to estate tax return preparation. It provides an overview of Form 706 and the general administrative issues regarding filing the return. The course is designed help the professional understand how to accurately administer the Form 706 process.

Topics covered include:

  • when a Form 706 is required
  • filing requirements
  • when the tax must be paid
  • signing of the tax return
  • documents attached to the tax return
  • gross estate and probate estate
  • alternate valuation
  • parts and schedules of Form 706
  • basic information required on Form 706

Course Details
Price:  $36.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-6101
Course was last updated on:  06/09/06
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Technical Requirements:
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Credit Available For: Units
CPE 3 CPE
QAS 3 CPE
CFP® (Accepted by the CFP Board) 3 CPE
Enrolled Agent (Accepted by the IRS) 3 CPE
CTEC Federal 3 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Rebecca P. submitted on 08/21/2009
details
Reviewer: David K. submitted on 08/18/2008
The amount of time, accuracy, and strong facts.
Reviewer: Damon R. submitted on 07/30/2008
Practice Questions
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