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Live Webcast Replay

Guide to 1041 Preparation of Estates & Trusts - 4 Hours

Total Credits: 4.2 including 4.2 Taxes - Technical

Average Rating:
Accounting and Auditing |  Industry |  Tax |  ACPEN Tax Institute |  IRS Approved
Doug 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 US Income Tax Return for Estates and Trusts. Learn what is considered taxable income; filing requirements and deadlines; impact of the 3.8 percent Medicare surtax on net investment income; and 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
  • Provide a working knowledge of tax rules and guidelines of estates and trusts returns Discuss planning and potential pitfalls

Major Subjects
  • 2020-21 rates and brackets
  • Calculating a trust's AGI * Filing requirements, deadlines, and penalties
  • 3.8 percent Medicare surtax on net investment income (NII)
  • Simple vs. complex trusts
  • Grantor Trusts—Four options to report activity
  • Fiduciary Accounting and the 10 Principles of tax accounting for trust income Section 643 (g) Election
  • Taxable income of trusts, estate, and beneficiaries
  • Deductions
  • Distributions

Course Materials


Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related seminars and products

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.


Thu, Aug 19, 2021 - 11:00am to 02:54pm EDT
Wed, Sep 01, 2021 - 03:00pm to 06:54pm EDT
Thu, Sep 16, 2021 - 11:00am to 02:54pm EDT
Fri, Oct 01, 2021 - 03:00pm to 06:54pm EDT
Thu, Oct 14, 2021 - 11:00am to 02:54pm EDT
Mon, Nov 01, 2021 - 03:00pm to 06:54pm EDT
Tue, Nov 16, 2021 - 11:00am to 02:54pm EST
Wed, Dec 01, 2021 - 03:00pm to 06:54pm EST
Tue, Dec 14, 2021 - 11:00am to 02:54pm EST

Additional Info

Basic Course Information

Advanced Preparation


Course Developer

Van Der Aa Tax Ed, LLC

Designed For

Experienced CPAs working with estates and trusts

Yellow Book


Original Recording Date



A basic working knowledge of Form 1041 and estates and trusts

Date Added to Catalog


Additional Information

Complaint Resolution Policy

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

Course Registration Requirements

Online Registration

Instructional Delivery Method

Group Internet Based

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:

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:      5

Total Reviews: 3

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