For Professional Fiduciaries

Tax compliance built for caseloads, not just cases

Licensed professional fiduciaries, trust officers, attorneys, and financial advisors managing tax and accounting obligations across multiple estates, trusts, and clients, with a dedicated portal file for every matter and referral arrangements available.

Licensed professional fiduciaries
Attorneys acting as agent or guardian
Federal & state across all matters
Multi-client caseload management

Tax compliance for the individuals in your care, across your full caseload

Whether you're a licensed professional fiduciary managing multiple POA clients or an attorney regularly appointed as guardian, we handle all federal and state tax filings across your matters, with a separate portal file for each client, no crossed wires.

Referrals & white-label arrangements

If you refer clients for fiduciary tax work rather than managing it yourself, we're happy to discuss direct referral arrangements or white-label engagements. Reach out and mention your situation.

Court-appointed conservators
Federal & state per ward
Conservatorship accounting for court
Multi-ward caseload management

Tax and accounting support across your full conservatorship caseload

Professional conservators managing several wards at once need a tax partner who keeps each matter separate, meets court deadlines, and produces accountings that hold up to scrutiny, with a dedicated portal file for each ward.

Referrals & white-label arrangements

If you refer clients for fiduciary tax work rather than managing it yourself, we're happy to discuss direct referral arrangements or white-label engagements. Reach out and mention your situation.

Probate & estate planning attorneys
Corporate trustees & trust officers
Licensed professional fiduciaries
Multi-estate caseloads

A tax partner who keeps pace with your estate administration timeline

When you're managing estate administration, as executor, professional fiduciary, or attorney, you need tax work that moves with you, not against you.

How we work with professional estate administrators

We handle the full cluster of tax filings that surround a death event: the decedent's final 1040, the estate's Form 1041, Form 706 if applicable, and Form 709 for any gifts in the year of death, coordinated across all of them so you're not managing separate preparers for each piece.

  1. You share details and documents through our secure client portal: separate matter files for each estate
  2. We assess what needs to be filed, confirm scope and fees, and begin gathering information
  3. You stay informed at key milestones: filing deadlines, extension decisions, IRS correspondence
  4. Completed returns and workpapers live in the portal; K-1s pushed directly to beneficiaries
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Estate Administration Tax Compliance

The full compliance sequence from date of death through closing: transcript review, filings, trust coordination, accounting, and prompt assessment.

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Insolvent Estates

The federal priority statute, executor liability, protective filings, canceled debt, and underwater property when debts exceed assets.

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Form 56: Notice of Fiduciary Relationship

Notice of fiduciary relationship under 6903: one per taxpayer, authority and proof, scope, filing address, and termination.

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Executor & Trustee Fees

Fees computed under the instrument, statutory schedules, or reasonable compensation, allocated to income and principal, and carried through the return.

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Income in Respect of a Decedent

Section 691 IRD: identification, no-step-up rule, character preservation, the 691(c) deduction, and installment obligation reporting.

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Inherited IRAs & Trust Beneficiaries

Beneficiary classes, the 10-year rule and annual RMDs, see-through trusts, and conduit vs. accumulation trust tax planning.

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Final 1040 - Decedent

The decedent's last individual return, coordinated with the estate administration timeline.

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Estate & Trust Income Tax (1041)

Annual 1041 for every estate and trust under management, with K-1s for all beneficiaries.

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Federal Estate Tax (Form 706)

Full preparation including portability elections, alternate valuation, and deduction planning.

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State Estate & Inheritance Taxes

2026 exemptions and rates for all 12 estate tax states and DC, New York’s cliff, nonresident exposure, and inheritance tax states.

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Form 8971 - Basis Reporting

Basis consistency reporting to the IRS and beneficiaries: §6035 compliance, 30-day deadline, and supplemental filings.

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DSUE & Portability Election

We flag the portability election proactively on every applicable estate. The nine-month deadline can't be missed.

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QTIP & the Marital Deduction

2056(b)(7) elections, partial and Clayton QTIPs, reverse QTIP for GST, and state-only elections where portability is not available.

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Disclaimer Planning

Qualified disclaimers under 2518: timing, acceptance, partial and formula disclaimers, spousal disclaimers, GST, and IRAs.

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Alternate Valuation Date

Section 2032 election to value the estate six months after death. Reduces estate tax when values decline, but lowers beneficiary basis.

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Section 6166 Installment Payments

Deferring estate tax on closely held business interests over up to 14 years. Qualification, payment schedule, lien, and acceleration risk.

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Gift Tax Return (Form 709)

Final 709 for gifts in the year of death, coordinated with Form 706.

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Generation-Skipping Transfer Tax

GST exemption allocation, the three taxable events, inclusion ratio mechanics, and reporting on Forms 706 and 709.

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Prior Year & Amended Returns

Unfiled or incorrect returns that surface mid-administration, resolved cleanly.

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Fiduciary Accounting (UPIA)

Court-ready principal and income accountings for estates with complex or unequal distributions.

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EIN Applications

New estate or trust needs a tax ID number. We handle the SS-4 and have the EIN ready for you.

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Section 645 Election

Combining a qualified revocable trust with the estate: Form 8855, fiscal year election, single 1041 filing.

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Section 642(g) Election

Administration expenses on Form 706 or Form 1041: waiver timing, partial elections, and portability and state estate tax effects.

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Fiscal Year Election

Choosing the right year-end for the estate: K-1 deferral, estimated tax exemption, and Section 645 coordination.

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Estimated Tax Payments

Quarterly payment rules, safe harbors, the two-year estate exemption, annualized installments, and penalty avoidance.

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Referrals & white-label arrangements

If you refer clients for fiduciary tax work rather than managing it yourself, we're happy to discuss direct referral arrangements or white-label engagements. Reach out and mention your situation.

Corporate trustees & trust officers
Ongoing trust income tax (Form 1041)
K-1s across all beneficiaries
Multi-trust caseloads

Ongoing trust tax compliance across your full book of trusts

Trust officers, professional trustees, and attorneys acting as trustee often have multiple trusts requiring annual 1041 filings: each trust in its own portal file, K-1s pushed directly to beneficiaries.

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Trust Income Tax (Form 1041)

Annual 1041 for each trust, with K-1s for all beneficiaries, coordinated across your caseload.

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Fiduciary Accounting (UPIA)

Principal and income accountings when income and remainder beneficiaries have different interests.

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Grantor Trust Returns

Reporting method selection, grantor trust letters, and transition-year filings when grantor status ends.

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Charitable Trusts (CRT & CLT)

Form 5227, four-tier accounting, and 1041 preparation for charitable remainder and lead trusts.

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Special Needs Trust Returns

QDT elections, benefits-aware distribution tracking, and 1041 preparation for SNTs.

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ILIT Returns

Crummey power compliance, grantor trust reporting, and post-death administration for life insurance trusts.

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ESBT Returns

Bifurcated 1041 for electing small business trusts: S corp portion taxed at 37%, non-S portion at graduated rates.

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QSST Returns

Single-beneficiary S corp trusts: S corp income taxed to the beneficiary at their individual rate.

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GRATs

Grantor retained annuity trusts: §2702 qualified interest, §7520 valuation, annuity payment compliance, and termination.

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QPRTs

Qualified personal residence trusts: §2702 residence interest, post-term rent obligations, sale and reinvestment rules.

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Passive Activity for Trusts

Material participation after Aragona, the per se rental rule, real estate professional status, grouping elections, and suspended loss planning.

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Multi-State Trust Taxation

State nexus analysis, multi-state filings, credits, and trustee situs planning across your trust caseload.

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Foreign Trust Reporting

Form 3520, Form 3520-A, throwback tax on accumulation distributions, penalty exposure, and foreign grantor vs. non-grantor trust compliance.

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Charitable Deductions (§642(c))

The gross income requirement, governing instrument authorization, no AGI limits, no carryforward, and the next-year election.

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Trust Termination

Final 1041, §642(h) excess deductions on termination, final K-1s, and in-kind distribution planning.

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In-Kind Distributions

Distributing property instead of cash: Section 643(e) default rule, the gain-recognition election, basis to the beneficiary, and Kenan gain on pecuniary bequests.

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65-Day Rule (§663(b))

Treating early-year distributions as prior-year distributions for DNI purposes: the annual election for distribution timing.

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Net Investment Income Tax (NIIT)

The 3.8% surtax hits trusts at ~$16,000 vs. $200K for individuals. Distribution planning, material participation, and 65-day rule coordination.

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TAI vs. DNI

Trust accounting income vs. distributable net income: how the gap drives distribution deductions, K-1 character, and the tier system.

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QBI Deduction (Section 199A)

The 20% deduction on qualified business income: allocation between trust and beneficiaries, SSTB phase-outs, and distribution planning to preserve the deduction.

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Beneficiary K-1 Returns

Beneficiary 1040s prepared alongside the trust return, everything coordinated, K-1s delivered through the portal.

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Referrals & white-label arrangements

If you refer clients for fiduciary tax work rather than managing it yourself, we're happy to discuss direct referral arrangements or white-label engagements. Reach out and mention your situation.

K-1 returns across multiple beneficiaries
Coordinated with the trust or estate return
Final year excess deductions
Multi-state beneficiary filings

K-1 returns for all beneficiaries, coordinated with the entity return

When a trust or estate has multiple beneficiaries each receiving K-1s, keeping the entity return and all beneficiary returns consistent is critical. We handle both sides: K-1s pushed directly to beneficiaries through the portal.

Referrals & white-label arrangements

If you refer clients for fiduciary tax work rather than managing it yourself, we're happy to discuss direct referral arrangements or white-label engagements. Reach out and mention your situation.

UPIA principal & income accounting
Court-ready format
Trustee & beneficiary reporting
Conservatorship accounts

Court-ready accountings that protect you and inform your beneficiaries

A formal fiduciary accounting under UPIA is one of the most technically demanding deliverables a trustee or conservator can provide. We prepare them with the precision courts, co-trustees, and beneficiaries expect.

Referrals & white-label arrangements

If you refer clients for fiduciary tax work rather than managing it yourself, we're happy to discuss direct referral arrangements or white-label engagements. Reach out and mention your situation.

Let's talk about your caseload and referral options

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