Probate: Tax Return Deadlines, Preparation, Coordination & Filing


CLE Credits earned: 2 GEN

This course is designed to be a broad overview of the tax topics that attorneys encounter during probate. The course covers from the appointment of the personal representative through the filing of the estate tax return. Final tax returns are essential. This course will give you the essential information to ensure all deadlines are met.

Key topics to be discussed:

•   Return filing procedure and deadlines
•   Final Tax returns
•   Estate Income Tax Returns
•   Estate Tax Returns and portability
•   Use of disclaimers and valuation discounts

Date / Time: October 15, 2018

•   2:00 pm – 4:00 pm Eastern
•   1:00 pm – 3:00 pm Central
•   12:00 pm – 2:00 pm Mountain
•   11:00 am – 1:00 pm Pacific

Choose a format:

•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
•   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

All Access Pass: Before you buy, access this class and all other myLawCLE programs, over 120 new live classes every year, for only $69 dollars per month. Purchase the All Access Pass first. Click here for more information.

Select your state to see if this class is approved for CLE credit.

Choose the format you want.


Original Broadcast Date: October 16, 2018

Joel Norris, Esq. co-founded Norris & Golubovic, PLLC and is licensed to practice law in the state of Texas and the United States Tax Court.

Mr. Norris’ practice focuses on estate planning, transfer tax avoidance, estate/trust administration, estate/trust litigation, and tax controversy/litigation.

He provides practical, insightful, and innovative counsel to his clients on a full range of issues including minimizing income, gift, estate, and generation skipping taxes, business succession planning, trusts, charitable planning, and many other family wealth transfer issues. Every client is unique, and Mr. Norris strives to provide customized and effective services to each and every one.

Mr. Norris is a member of the State Bar of Texas (Real Estate, Probate, and Trust Section and Taxation Section), American Bar Association, and The Texas Bar College.

Accreditation Policy
myLawCLE seeks accreditation for all programs in all states. (Accreditation for paralegals sought thru NALA and NFPA paralegal associations.) Each attending attorney/paralegal will receive a certificate of completion following the close of the CLE program as proof of attendance. In required states, myLawCLE records attorney/paralegals attendance, in all other states attorney/paralegal is provided with the approved CLE certificate to submit to their state bar or governing association.

Automatic MCLE Approvals
All myLawCLE CLE programs are accredited automatically either directly or via reciprocity in the following states: AK, AR, CA, CT, FL, HI, ME, MO, MT, ND, NH, NM, NJ, NY, WV, and VT. (AZ does not approve CLE programs, but accepts our certificates for CLE credit.)

Applied MCLE Approvals
myLawCLE seeks approval via application in all other states that are not automatically approved through myLawCLE’s state accreditation. (Some states may take up to 4 weeks to send in final accreditation, however attendees will receive accreditation according to the date the class was taken—the state of VA may take up to 12 weeks.)

Accreditation on Formats: Live Video Broadcasts, “Live” Re-Broadcasts and On-Demand CLEs

Live Video Broadcasts
Live video broadcasts are new live CLE programs being streamed and recorded for the first time. All of these programs qualify for “Live” CLE credit in all states except NV, OH, MS, IN, UT, PA, GA, and LA —these states require in-person attendance to qualify for “Live” CLE credit.

“Live” Re-Broadcasts
“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NV, OH, MS, IN, UT, PA, GA, and LA]

On-Demand CLEs
On-demand CLE classes are available 24/7 via the myLawCLE portal. Attendance to these classes is monitored and recorded via our login process and a certificate of completion is issued upon the close of viewing the program. These CLEs can be viewed at anytime and only qualify for self-study CLE credits.

Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, HI, CT, FL, ME, MO, MT, ND, NH, NM, VT, NJ, NY, and WV. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.

myLawCLE Credit Guarantee
Additionally, on all online CLE programs application for approval will be made in all states where attending attorneys are primarily licensed in. If a registered attorney does not receive credit from their state for any reason, a full refund will be granted.

Section I. Final Tax Returns Timeline, Forms and Filing Procedure

Section II. Deadline Extension Request Procedure

Section III. Income Tax Considerations in Probate
a) Selecting a Tax Year: Calendar or Fiscal?
b) Decedent’s Final Income Tax Return
c) Estate Income Tax Return
d) Tax on Income Earned by Estate after Decedent’s Death
e) Beneficiary Income Tax Considerations

Section IV. Proper Use of Disclaimers and Valuation Discounts

Section V. When and How is Estate Tax Portability Claimed

Section VI. Coordinating with Decedent’s Accounting or Investment Advisors

Section VII. GST Tax Implications

Section VIII. Common Property Tax Issue