Description
Gifts are a commonly used method to reduce the amount of estate taxes owed. This course has been updated to reflect all current changes to tax law as practitioners prepare returns in 2026. This course will explore the topic of gift taxes. It will explain when gifts are free of tax liability and identify various scenarios where filing a gift tax return is required.
Learning Objectives
• Describe what financial transactions constitute a gift.
• Recognize when a gift transaction is completed.
• Identify the annual gift exclusion amount.
• Differentiate between present interest and future interest gifts.
• Recognize the types of gifts that are not subject to gift taxes.
• Recognize the benefits of gift splitting.
• Identify the form that is used for gift taxes and the due date for submitting it.
To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete
A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .
Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/
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