Final Form 1040: Tax Provisions and Filing Procedures
Paul La Monaca CPA, MST
July 22, 2026
Session 1
Registration: 7:30 AM
Session 1 Begins: 8:00 AM
Session 1 Concludes: 10:40 AM
After someone with a filing requirement dies, their surviving spouse or representative should file the deceased person’s final tax return. This course provides information on the final tax return and the issues pertaining to decedents and their survivors. The course discusses the importance of understanding that once someone is deceased, they cannot have any more income or incur any other deductions. The course will discuss Income in Respect of a Decedent (IRD) and Deductions in Respective of a Decedent (DRD) Which will be attributable to the survivors or to the estate of the decedent.
The course will discuss the responsibilities of the personal representative and the filing of Form 56, which notifies the IRS of that responsibility. The course discusses who should sign the tax return and the issues surrounding a surviving spouse versus an unmarried decedent. In addition, the presentation will review filing statuses of a qualifying widow or widower, as well as filing Form 1310 Statement of Person Claiming Refund Due to a Deceased Taxpayer to claim any refund.
The course will also review introductory information on the responsibilities of filing a Form 1041 Fiduciary Tax Return for the estate of the decedent.
At the conclusion of the session, tax professionals will have a better understanding of the information needed to be reported on a Final Form 1040 and the issues pertaining to the decedents and their survivors. In addition, the course, will discuss the importance of the role of the personal representative of the decedent.
At the conclusion, participants will understand the importance of Income in Respect of a Decedent (IRD) and Deductions in Respect of a Decedent (DRD) that occur after the decedent’s death. The course will also explain how to receive a refund from the Internal Revenue Service for the deceased taxpayer.
Official Registry Statement:
The National Society of Tax Professionals 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: www.nasbaregistry.org.
CTEC Disclosure Statement:
The National Society of Tax Professionals has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual "continuing education" requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Administration Policies: In Person Events
The following policies apply to all individuals attending our events, regardless of membership status.
Attendance Policy
- Advance registration is required. We are unable to accommodate walk-in attendees, and payment must be received prior to the start of the class.
- Only paid registrants can attend seminars. In consideration of your fellow attendees, guests will need to depart before the session begins.
- Executive Members who do not attend a registered event will be charged a $150 No-Show Fee.
Late Registration Fees
- 14 days prior to the event: $50.00
- 7 days prior to the event: $75.00
- 2 days prior to the event: $95.00
Cancellations, Transfers & Refunds
- 30+ days prior to the event: Transfer to another event for $35 or receive a full refund.
- 15–29 days prior to the event: Transfer to another event for $50 or receive a refund.
- 7–14 days prior to the event: Transfer to another event for $75. No refunds.
- No partial refunds or discounts will be issued for missed portions of the course.
Disclaimer
- Course materials and presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
- Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual’s reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials, and during the seminar presentation, before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
- Course materials & presentations are protected under copyright law. Any unauthorized copying, resale, distribution, or use beyond personal use is prohibited and will be prosecuted to the fullest extent of the law.
- NSTP reserves the right to cancel any program or course for circumstances that are not under direct control of NSTP. If a course or program is cancelled, participants will be refunded 100% of their registration fee.
More Information
For more information regarding refund, cancellation, and complaint policies, contact our offices at 1(800) 367-8130.
