Live Webcast Replay

1041 Preparation of Estates and Trusts

Total Credits: 4 including 4 Taxes - Technical

Average Rating:
Partner Produced |  Tax |  IRS Approved
Douglas J. Van Der Aa, CPA, JD
Course Levels:
4 Hours
Access for 30 day(s) after program date.


This program examines the critical issues, rules, and special opportunities when preparing your clients Form 1041 U.S. Income Tax Return for Estates and Trusts. Learn what is considered taxable income; filing requirements and deadlines; and the impact of the 3.8 percent Medicare surtax on net investment income. The course will also highlight the 10 Principles of Tax Accounting for Trust Income.


**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

Basic Course Information

Learning Objectives

Upon completion of this course, you will be able to:

  • Provide a working knowledge of tax rules and guidelines of estates and trusts
  • Discuss planning and potential pitfalls

Major Subjects
  • 2019 rates and brackets
  • Calculating a trust's AGI
  • The 10 principles of tax accounting for trust income
  • Filing requirements, deadlines and penalties
  • 3.8% "Medicare" surtax on Net Investment Income (NII)
  • Section 643 (g) election
  • Taxable income of trusts, estate and beneficiaries
  • Deductions; Distributions

Course Materials


Douglas J. Van Der Aa, CPA, JD Related seminars and products: 5

Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.


Wed, Jul 29, 2020 - 09:00a to 12:57p EDT
Thu, Aug 13, 2020 - 11:00a to 02:57p EDT
Fri, Sep 18, 2020 - 09:00a to 12:57p EDT
Mon, Oct 26, 2020 - 12:00p to 03:57p EDT
Wed, Nov 18, 2020 - 08:00a to 11:57a EST
Tue, Dec 22, 2020 - 08:00a to 11:57a EST

Additional Info

Basic Course Information


A basic working knowledge of estates and trusts

Advanced Preparation


Designed For

Experienced CPAs who work with estates and trusts.

Original Recording Date


Yellow Book


Course Developer


Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199).

Official Registry Statement

Business Professionals' Network, 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.6

Total Reviews: 16


Daniel W - Davison, Michigan

"Overall course was great. "

Jessica M

"The newer material was great and informative."

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