1040 Preparation and Planning Guide
CCH's 1040 Preparation and Planning Guide is the premier professional guide to preparing individual income tax returns--plus you can use the Guide to get valuable CPE credits* while preparing for the coming tax return season. It is a product that includes both print and audio; a guide to both tax preparation and planning; and a source for both quick reference and CPE credits.
Written by noted tax experts, commentators and educators, Sidney Kess and Barbara Weltman, 1040 Preparation and Planning Guide's approach is concise and practical. These skilled authors provide precise guidance on all the essentials of individual tax return preparation. Practitioners can go into the tax season knowing they are prepared for the rigors of 1040 preparation--feeling confident that they know what's new and that they have a good grasp of the fundamentals.
1041 Preparation and Planning Guide
CCH's new 1041 Preparation and Planning Guide presents a fundamental review of the rules for federal income taxation of trust and estates and clear guidance on properly preparing the Form 1041. Written by noted tax experts, commentators and educators, Sidney Kess and Barbara Weltman, the Guide's approach is concise and practical. Kess and Weltman provide precise explanation on all the essentials of fiduciary tax return preparation. Legislative and regulatory changes affecting returns, recent IRS rulings and significant court decisions are all reflected and highlighted in place throughout the text in a logical and understandable manner.
1041 Preparation and Planning Guide's presentation is superior -- it flows logically, line-by-line through the return itself; hits all the high points; and uses simple, straightforward and easy-to-understand language. It's format and organization is easy to use and easy to read, with large type and forms reproduced in place throughout the chapters. Perfect for staff training or personal refresher, it includes filled-in forms and schedules that illustrate how real-world tax scenarios flow through onto the forms themselves.
1041 Preparation and Planning Guide covers these areas:
- Creation and types of trusts
- Filing requirements
- Information included in the trust
- Fiduciary accounting
- Trust income
- Deductions
- Tax and payments
- Completing the 1041 Return
- Schedules K-1 and J
- Income in respect of a decedent
- Advanced planning considerations
- Post-mortem planning opportunities
1065 Preparation and Planning Guide
CCH's 1065 Preparation and Planning Guide is the premier professional guide to preparing Partnership and LLC income tax returns -- plus you can use the Guide to get valuable CPE credits* while preparing for the coming tax return season. It is a guide to both tax preparation and planning; and a source for both quick reference and CPE credits.
Written by noted tax experts, commentators and educators, Sidney Kess and Barbara Weltman, 1065 Preparation and Planning Guide's approach is concise and practical. These skilled authors provide precise guidance on all the essentials of partnership tax return preparation. Practitioners can go into the tax season knowing they are prepared for the rigors of 1065 preparation -- feeling confident that they know what's new and that they have a good grasp of the fundamentals.
1120S Preparation and Planning Guide
CCH's 1120S Preparation and Planning Guide is the premier professional guide to preparing S corporation income tax returns -- plus you can use the Guide to get valuable CPE credits* while preparing for the coming tax return season. It is a guide to both tax preparation and planning; and a source for both quick reference and CPE credits.
Written by noted tax experts, commentators and educators, Sidney Kess and Barbara Weltman, 1120S Preparation and Planning Guide's approach is concise and practical. These skilled authors provide precise guidance on all the essentials of S corporation tax return preparation. Practitioners can go into the tax season knowing they are prepared for the rigors of 1120S preparation -- feeling confident that they know what's new and that they have a good grasp of the fundamentals.
Today there is an air of uncertainty about federal estate and gift taxes. Changes set into motion by the Economic Growth and Tax Relief Reconciliation Act of 2001 continue to be phased in. At the same time, there have been repeated efforts to win complete repeal of the federal estate tax. There is a continued need to understand the rules for the federal estate and gift tax returns, as many individuals continue to be obligated to file them. While increasing exemption amounts are designed to allow individuals to pass on more of their wealth tax free when they die, many are still subject to estate tax, because they own more property than ever due to a strong housing market, increased participation by workers in qualified retirement plans, and other factors. Additionally, lifetime transfers may be subject to gift tax. Consequently, it remains essential to understand the current rules for when and how to complete returns for estates (Form 706) and for gifts (Form 709).
706/709 Preparation and Planning Guide
CCH's 706/709 Preparation and Planning Guide presents a fundamental review of the rules for federal estate and gift taxation, and clear guidance on properly preparing Forms 706 and 709. Written by noted tax experts, commentators and educators, Sidney Kess and Barbara Weltman, the Guide's approach is concise and practical. Kess and Weltman provide precise explanation on all the essentials of estate and gift tax return preparation. Legislative and regulatory changes affecting returns, recent IRS rulings and significant court decisions are all reflected and highlighted in place throughout the text in a logical and understandable manner.
1040 Preparation and Planning Guide:
7 hours for Module 1 -- $60.00 grading fee;
7 hours for Module 2 -- $60.00 grading fee;
9 hours for Module 3 -- $76.00 grading fee;
9 hours for Module 4 -- $76.00 grading fee;
TOTAL = 32 CPE hours for all four CPE Modules -- $272.00 grading fee
1041 Preparation and Planning Guide:
7 hours for Module 1 -- $60 grading fee;
7 hours for Module 2 -- $60 grading fee;
2 hours for Module 3 -- $20 grading fee;
TOTAL: 16 hours for all modules -- $140 grading fee
1065 Preparation and Planning Guide:
4 hours for Module 1 -- $34.00 grading fee;
4 hours for Module 2 -- $34.00 grading fee;
3 hours for Module 3 -- $26.00 grading fee;
TOTAL: 11 hours for all Modules -- $94.00 grading fee
1120S Preparation and Planning Guide:
5 hours for Module 1 -- $42.00 grading fee;
5 hours for Module 2 -- $42.00 grading fee;
6 hours for Module 3 -- $51.00 grading fee;
TOTAL: 16 hours for all modules; $135.00 grading fee
706/709 Preparation and Planning Guide:
Module 1 is 9 hours -- $76.00 grading fee;
Module 2 is 4 hours -- $34.00 grading fee;
Module 3 is 4 hours -- $34.00 grading fee;
TOTAL: 17 hours for all modules -- $144.00 grading fee
This course is divided into CPE Modules. Practitioners may earn CPE credit by successfully completing and submitting the Course Modules' Final Exam answer sheets for grading. An additional fee applies when the Final Exam answer sheets are submitted to CCH for CPE grading and administration.
(NOTE: Because continuing education requirements vary from state to state and among different licensing agencies, practitioners should always check with their licensing boards and governing agencies for specific information on their CPE requirements and to verify the applicability of this Course for meeting their requirements.)