Preparing Fiduciary Income, Gift, and Estate Tax Returns

Indispensable tips, step-by-step guidance

Product Number: 2233104WFM
Publication Date: 9/27/2022
Edition: 3rd Edition 2022
Copyright: © 2022 MCLE, Inc.
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Preparing Fiduciary Income, Gift, and Estate Tax Returns

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Product Description

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Trying Drug Cases in Massachusetts is a comprehensive trial reference. You'll be able to identify the key elements of the alleged offenses and the substantive and procedural defenses available. You'll also gain the practical information and understanding of the case law you need to master every stage of the litigation, from suppression motions to cross-examination. More than a dozen checklists and more than 80 forms and other practical exhibits are provided as time-saving resources for researching and preparing your case.
Table of Contents

Table of Contents
expand all

Chapter 1 expand

Transitional Issues Arising from Legislation in the Early 2000s
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 1A
- Sample Computations of Gift and Estate Tax to Show Potential Clawback (Using 2009 Forms) Buy Form

Chapter 2 expand

Introduction to Fiduciary Income Tax Returns
Buy Chapter
Jeremiah W. Doyle, IV, Esq., BNY Mellon

Checklist 2.1
- Fiduciary Income Tax Checklist Buy Form

Chapter 3 expand

Liability of Fiduciary
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 3A
- Notice Concerning Fiduciary Relationship, Form 56 Buy Form

Exhibit 3B
- Statement of Person Claiming Refund Due a Deceased Taxpayer, Form 1310 Buy Form

Exhibit 3C
- Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), Form 4810 Buy Form

Chapter 4 expand

Overview of Income Taxation of Nongrantor Trusts and Estates
Buy Chapter
Colin M. Korzec, Esq., Bank of America, Private Bank

Chapter 5 expand

Decedent’s Final Income Tax Return
Buy Chapter
Timothy S. Egan, Esq.,
Heather C. Mahoney, PricewaterhouseCoopers LLP

Chapter 6 expand

Estate Income Tax Returns
Buy Chapter
Timothy S. Egan, Esq.,
Heather C. Mahoney, PricewaterhouseCoopers LLP

Exhibit 6A
- Notice Concerning Fiduciary Relationship, Form 56 Buy Form

Exhibit 6B
- U.S. Income Tax Return for Estates and Trusts, Form 1041 Buy Form

Exhibit 6C
- Massachusetts Fiduciary Income Tax Return, Form 2 Buy Form

Exhibit 6D
- Application for Extension of Time to File, Form 7004 Buy Form

Exhibit 6E
- Application for Automatic Six-Month Extension, Form M-8736 Buy Form

Exhibit 6F
- Estimated Tax Worksheet, Form 1040 ES Buy Form

Exhibit 6G
- Estimated Tax Worksheet and Form Buy Form

Chapter 7 expand

Computation of Taxable Income
Buy Chapter
Jeremiah W. Doyle, IV, Esq., BNY Mellon

Exhibit 7A
- Example of 2020 Fiduciary Income Tax Return for a Complex Trust Buy Form

Chapter 8 expand

Distributable Net Income—What It Is and How to Calculate It
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 8A
- Sample Fiduciary Income Tax Return Buy Form

Chapter 9 expand

Grantor Trusts and Reporting Options
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 10 expand

Simple Trusts
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 11 expand

Complex Trusts
Buy Chapter
Jeremiah W. Doyle, IV, Esq., BNY Mellon

Chapter 12 expand

Distribution Deductions
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 13 expand

Effect of Distributions on Beneficiaries
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 14 expand

Income in Respect of a Decedent and Calculating the I.R.C. § 691(c) Deduction
Buy Chapter
Timothy S. Egan, Esq.,
Heather C. Mahoney, PricewaterhouseCoopers LLP

Checklist 14.1
- Common Types of IRD Buy Form

Chapter 15 expand

Charitable Deductions
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 15A
- Form 1041 with Schedule A Buy Form

Exhibit 15B
- Form 1041-A Buy Form

Chapter 16 expand

Termination of Trusts and Estates
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 16A
- Distributions in the Final Year Buy Form

Exhibit 16B
- Excess Deductions, Unused Capital Losses and NOLs in Final Year Buy Form

Exhibit 16C
- Beneficiaries Succeeding to the Property Buy Form

Exhibit 16D
- Unused Business Credits in the Year of Termination Buy Form

Exhibit 16E
- Unused Estimated Tax Payments Buy Form

Exhibit 16F
- K-1 Codes for Preceding Exhibits Buy Form

Chapter 17 expand

Massachusetts Taxation of Trusts and Estates
Buy Chapter
Jeremiah W. Doyle, IV, Esq., BNY Mellon

Chapter 18 expand

Irrevocable Life Insurance Trusts
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 19 expand

Death of a Grantor or Beneficiary
Buy Chapter
Timothy S. Egan, Esq.,
Heather C. Mahoney, PricewaterhouseCoopers LLP

Chapter 20 expand

Taxation of Qualified Personal Residence Trusts
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 21 expand

Qualified Subchapter S Trusts
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 21A
- Form 2553, Election by a Small Business Corporation Buy Form

Chapter 22 expand

Procedure, Administration, and Compliance
Buy Chapter
Jeremiah W. Doyle, IV, Esq., BNY Mellon

Exhibit 22A
- Notice Concerning Fiduciary Relationship, Form 56 Buy Form

Exhibit 22B
- Sample Letter Requesting Discharge from Personal Liability, Form 5495 Buy Form

Exhibit 22C
- Request for Prompt Assessment, Form 4810 Buy Form

Exhibit 22D
- Letter Requesting Prompt Assessment Buy Form

Chapter 23 expand

Defective Grantor Trusts
Buy Chapter
Colin M. Korzec, Esq., Bank of America, Private Bank

Chapter 24 expand

Postmortem Tax Elections
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 25 expand

Death of a Partner
Buy Chapter
Timothy S. Egan, Esq.,
Heather C. Mahoney, PricewaterhouseCoopers LLP

Chapter 26 expand

Death of a Shareholder in an S Corporation
Buy Chapter
Timothy S. Egan, Esq.,
Heather C. Mahoney, PricewaterhouseCoopers LLP

Chapter 27 expand

The Massachusetts Estate Tax
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC
Evelyn V. Moreno, Esq., Nixon Peabody LLP

Chapter 28 expand

Defining the Gross Estate
Buy Chapter
Evelyn V. Moreno, Esq., Nixon Peabody LLP

Chapter 29 expand

Valuation of the Gross Estate
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 30 expand

Form 706
Buy Chapter
Evelyn V. Moreno, Esq., Nixon Peabody LLP

Exhibit 30A
- Applicable Exclusion Amounts and Maximum Estate Tax Rates Buy Form

Chapter 31 expand

Form M-706
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC
Evelyn V. Moreno, Esq., Nixon Peabody LLP

Exhibit 31A
- Massachusetts Form M-706 for Estates with Dates of Death on or After January 1, 2003 Buy Form

Exhibit 31B
- Massachusetts Form M-NRA (Massachusetts Nonresident Decedent Affidavit) Buy Form

Exhibit 31C
- Massachusetts Form M-706 Revised December 2002 (for Dates of Death on or After January 1, 1997 and Prior to January 1, 2003) Buy Form

Chapter 32 expand

Gift Taxes
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 32A
- Form 709 and Instructions Buy Form

Chapter 33 expand

Extensions of Time for Filing Estate Tax Returns and Paying Estate Tax
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 33A
- Form 4768 and Instructions Buy Form

Exhibit 33B
- Form M-4768 and Worksheet Buy Form

Chapter 34 expand

Domicile Issues in the Determination of Estate Tax
Buy Chapter
James J. Casiello, Jr., Esq., Goulston & Storrs, PC

Exhibit 34A
- Form M-NRA Buy Form

Chapter 35 expand

Release of Estate Tax Liens
Buy Chapter
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 35A
- Form 4422 (Application for Certificate Discharging Property Subject to Estate Tax Lien) Buy Form

Exhibit 35B
- Form M-706, Part 7, Real Estate Subject to a Massachusetts Estate Tax Lien Buy Form

Exhibit 35C
- Form M-NRA, Massachusetts Nonresident Decedent Affidavit Buy Form

Exhibit 35D
- Form M-4422 (for Estates of Decedents Dying on or After January 1, 2003) Buy Form

Exhibit 35E
- Line by Line Instructions for Form M-4422 Buy Form

Exhibit 35F
- REBA Title Standard No. 24 (Massachusetts Estate Tax Liens) Buy Form

Exhibit 35G
- Sample Affidavit for Release of Estate Tax Lien Buy Form

Chapter 36 expand

General Information Pertaining to Estate Tax Forms and Schedules
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 37 expand

Schedule A of Form 706—Real Estate
Buy Chapter
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 37A
- Form 706, Schedule A Buy Form

Chapter 38 expand

Schedule B of Form 706—Stocks and Bonds
Buy Chapter
Kevin M. Flatley, Esq., Keating Law Office

Exhibit 38A
- Form 706, Schedule B Buy Form

Chapter 39 expand

Schedule C of Form 706—Mortgages, Notes, and Cash
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 39A
- Form 706, Schedule C Buy Form

Chapter 40 expand

Schedule D of Form 706—Life Insurance
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 40A
- Form 706, Schedule D Buy Form

Exhibit 40B
- Form M-706, Schedule D (for Estates of Decedents Dying Prior to January 1, 1997) Buy Form

Chapter 41 expand

Schedule E of Form 706—Jointly Owned Property
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 41A
- Form 706, Schedule E—Jointly Owned Property Buy Form

Exhibit 41B
- Form M-706, Schedule E (for Estates of Decedents Dying Prior to January 1, 1997) Buy Form

Chapter 42 expand

Schedule F of Form 706—Other Miscellaneous Property
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 42A
- Form 706, Schedule F Buy Form

Exhibit 42B
- Form M-706, Schedule F (for Estates of Decedents Dying Prior to January 1, 1997) Buy Form

Chapter 43 expand

Schedule G of Form 706—Transfers During the Decedent’s Life
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 43A
- Form 706, Schedule G Buy Form

Exhibit 43B
- Form M-706, Schedule G (for Estates of Decedents Dying Prior to January 1, 1997) Buy Form

Chapter 44 expand

Schedule H of Form 706—Powers of Appointment
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 44A
- Form 706, Schedule H Buy Form

Chapter 45 expand

Schedule I of Form 706—Annuities
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 45A
- Form 706, Schedule I Buy Form

Chapter 46 expand

Schedule J of Form 706—Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
Buy Chapter
Brenda S. Diana, Esq., Hall & Diana LLP
Rachel Meagher, Choate Hall & Stewart LLP

Exhibit 46A
- Schedule PC Buy Form

Exhibit 46B
- Form 706, Schedule J Buy Form

Chapter 47 expand

Schedule K of Form 706—Debts of the Decedent, Mortgages, and Liens
Buy Chapter
Brenda S. Diana, Esq., Hall & Diana LLP
Rachel Meagher, Choate Hall & Stewart LLP

Exhibit 47A
- Form 706, Schedule K Buy Form

Chapter 48 expand

Schedule L of Form 706—Net Losses During Administration
Buy Chapter
Brenda S. Diana, Esq., Hall & Diana LLP
Rachel Meagher, Choate Hall & Stewart LLP

Exhibit 48A
- Form 706, Schedule L Buy Form

Chapter 49 expand

Schedule M of Form 706—The Marital Deduction
Buy Chapter
William D. Kirchick, Esq., Nutter McClennen & Fish LLP

Exhibit 49A
- Form 706, Schedule M (Decedent Is Assumed to Have Died in 2017) Buy Form

Exhibit 49B
- Form M-706, Schedule M (for Estates of Decedents Dying After January 1, 2003—Decedent Is Assumed to Have Died in 2017) Buy Form

Chapter 50 expand

Schedule O of Form 706—Charitable Deductions
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 50A
- Form 706, Schedule O (Charitable Remainder Unitrust) (Revised 8-2013) Buy Form

Exhibit 50B
- Form 706, Schedule O (Property Passing as Result of Qualified Disclaimer) Buy Form

Exhibit 50C
- Form 706, Schedule O (Charitable Remainder Annuity Trust) Buy Form

Exhibit 50D
- Form 706, Schedule O (Interrelated Computations for Residue Passing to Charity) Buy Form

Exhibit 50E
- Form M-706, Schedule O (for Estates of Decedents Dying Prior to January 1, 1997) Buy Form

Chapter 51 expand

Schedule P of Form 706—Credit for Foreign Death Taxes
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 51A
- Form 706, Schedule P Buy Form

Chapter 52 expand

Schedule Q of Form 706—Credit for Estate Tax on Prior Transfers
Buy Chapter
Colin M. Korzec, Esq., Bank of America, Private Bank

Exhibit 52A
- Form 706, Schedule Q Buy Form

Chapter 53 expand

Schedule R of Form 706—Generation-Skipping Transfer Tax
Buy Chapter
Colin M. Korzec, Esq., Bank of America, Private Bank

Exhibit 53A
- Form 706, Schedule R Buy Form

Exhibit 53B
- Form 706, Schedule R-1 Buy Form

Chapter 54 expand

Computation of Estate Tax
Buy Chapter
Leo J. Cushing, Esq., Cushing & Dolan, PC

Exhibit 54A
- Form 706, Federal Recapitulation and Estate Tax Computation (Schedules Omitted) Buy Form

Exhibit 54B
- Table A: Unified Rate Schedule for Estate and Gift Taxes Effective January 1, 2013 Buy Form

Exhibit 54C
- Form 4506-T, Request for Transcript of Tax Return Buy Form

Chapter 55 expand

Interest and Penalties Assessed with Respect to Estate Tax Returns
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 56 expand

Amended Estate Tax Returns
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 57 expand

Massachusetts Rules for Reporting Federal Estate Tax Changes
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 58 expand

Audits of Estate Tax Returns
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 59 expand

Estate Tax Closing Letters
Buy Chapter
Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP
Leo J. Cushing, Esq., Cushing & Dolan, PC

Chapter 60 expand

Estate Tax Refunds, Abatements, and Appeals
Buy Chapter
James J. Casiello, Jr., Esq., Goulston & Storrs, PC

Exhibit 60A
- Form 843 Buy Form

Exhibit 60B
- Form 2848 Buy Form

Exhibit 60C
- Form M-2848 Buy Form

Exhibit 60D
- Form CA-6 Buy Form

Exhibit 60E
- Form DR-1 Buy Form
Editors & Authors

Editor(s)

Leo J. Cushing, Esq., Cushing & Dolan, PC, Waltham

Jeremiah W. Doyle, IV, Esq., BNY Mellon, Boston

Author(s)

Luke C. Bean, Esq., Rico, Murphy, Diamond & Bean LLP, Natick

James J. Casiello, Jr., Esq., Goulston & Storrs, PC, Boston

Leo J. Cushing, Esq., Cushing & Dolan, PC, Waltham

Brenda S. Diana, Esq., Hall & Diana LLP, Boston

Jeremiah W. Doyle, IV, Esq., BNY Mellon, Boston

Timothy S. Egan, Esq., Wellesley Hills

Kevin M. Flatley, Esq., Keating Law Office, Reading

William D. Kirchick, Esq., Nutter McClennen & Fish LLP, Boston

Colin M. Korzec, Esq., Bank of America, Private Bank, Waltham

Heather C. Mahoney, PricewaterhouseCoopers LLP, Boston

Rachel Meagher, Choate Hall & Stewart LLP, Boston

Evelyn V. Moreno, Esq., Nixon Peabody LLP, Boston

TOP

Preparing Fiduciary Income, Gift, and Estate Tax Returns

Indispensable tips, step-by-step guidance

Preparing Fiduciary Income, Gift, and Estate Tax Returns

Indispensable tips, step-by-step guidance

Your Selection:

Product Description

Table of Contents

Transitional Issues Arising from Legislation in the Early 2000s

Exhibit 1A

Introduction to Fiduciary Income Tax Returns

Checklist 2.1

Liability of Fiduciary

Exhibit 3A

Exhibit 3B

Exhibit 3C

Overview of Income Taxation of Nongrantor Trusts and Estates

Decedent’s Final Income Tax Return

Estate Income Tax Returns

Exhibit 6A

Exhibit 6B

Exhibit 6C

Exhibit 6D

Exhibit 6E

Exhibit 6F

Exhibit 6G

Computation of Taxable Income

Exhibit 7A

Distributable Net Income—What It Is and How to Calculate It

Exhibit 8A

Grantor Trusts and Reporting Options

Simple Trusts

Complex Trusts

Distribution Deductions

Effect of Distributions on Beneficiaries

Income in Respect of a Decedent and Calculating the I.R.C. § 691(c) Deduction

Checklist 14.1

Charitable Deductions

Exhibit 15A

Exhibit 15B

Termination of Trusts and Estates

Exhibit 16A

Exhibit 16B

Exhibit 16C

Exhibit 16D

Exhibit 16E

Exhibit 16F

Massachusetts Taxation of Trusts and Estates

Irrevocable Life Insurance Trusts

Death of a Grantor or Beneficiary

Taxation of Qualified Personal Residence Trusts

Qualified Subchapter S Trusts

Exhibit 21A

Procedure, Administration, and Compliance

Exhibit 22A

Exhibit 22B

Exhibit 22C

Exhibit 22D

Defective Grantor Trusts

Postmortem Tax Elections

Death of a Partner

Death of a Shareholder in an S Corporation

The Massachusetts Estate Tax

Defining the Gross Estate

Valuation of the Gross Estate

Form 706

Exhibit 30A

Form M-706

Exhibit 31A

Exhibit 31B

Exhibit 31C

Gift Taxes

Exhibit 32A

Extensions of Time for Filing Estate Tax Returns and Paying Estate Tax

Exhibit 33A

Exhibit 33B

Domicile Issues in the Determination of Estate Tax

Exhibit 34A

Release of Estate Tax Liens

Exhibit 35A

Exhibit 35B