Mobile Edition

Preparing Forms 706 and 709 - Understanding the Issues (ACPF714)

Date:Thursday, December 7, 2017
Time:5:00 PM - 6:40 PM
(Registration at 4:30 PM)
Facility:Webcast or Webinar, Online
CPE Credit:2.0 Technical Business
Instructor: Arthur J. Werner
Course Level:Update
Early Bird Price:$79.00 FICPA Members, $109.00 Non-Members


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


  • 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

    Major Topics:

  • 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

    Who Should Attend:
    CPAs, EAs, and attorneys


    Advanced Preparation:


    If listed below, select the appropriate sessions or options to continue with your purchase.

    Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.