______ ____ ______________210)Consider ordinary income treatment from gain on sale of market discount bonds. 101) Determine if this is a first-year return or a final return. ______ ____ ______________ 400)TAX COMPUTATION AND CREDITS401)Compute tax, including net investment income tax (Form 8960) and alternative minimum tax. U.S. Estate Tax Return Checklist - 2013 - amsuat.aicpa.org Tax Section membership keeps CPA tax practitioners like you ahead of trends in your specialization. Association of International Certified Professional Accountants. All rights reserved. ______ ____ ______________.4)Determine state requirements for this election.________________________126)Determine if Form TD F 90-22.1 is needed to report foreign financial accounts. For Tax Section members, more information is contained in a FAQ on the checklists, or you can visit the Interactive Tax Checklists page online. ______ ____ ______________117)Determine if gift tax returns are required by grantor (Form 709).________________________118)Obtain copies of any court filings, inventories, accounting or tax information, claims, and reconcile discrepancies. Weekly Tax Section News: Delivered to your inbox on key developments, trending issues, planning strategies and more. Introducing the Certified in Valuation of Financial Instruments credential. Email us or call 888.777.7077 (9am6pm ET MondayFriday). 101) Determine if this is a first-year return or a final return. ______ ____ ______________.7)Depreciation of property received in a like-kind exchange or involuntary conversion (T.D. All rights reserved. The changing landscape is your planning opportunity CPAs practicing in tax are experts in tax services. When considering new strategies or a change in your current direction, use the resources found at 360financialliteracy.org to assist you. ______ ____ ______________202)Sale or dispositions of property:.1)Check for recapture items (Note unrecaptured 1250 gain).________________________.2)Review for adequate stated interest on debt instruments.________________________.3)Determine if installment sale rules apply (See Installment Sale Checklist). For information on retail purchases of, Chartered Global Management Accountant (CGMA), Certified Information Technology Professional (CITP), Certified in Entity and Intangible Valuations (CEIV), Employee Benefit Plan Audit Quality Center, Get a free version of Adobe Acrobat Reader, AICPA Unveils Interactive Checklists to Ease Tax Preparation.
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