Fiduciary Tax & Accounting Services

Tax guidance for life's most complex transitions

We specialize in tax compliance for estates, trusts, and the individuals navigating them — from straightforward 1040s to fiduciary accounting, handled with precision and care.

Federal & state returns
Investments & K-1s
Retirees & surviving spouses
Year-round availability

A good tax preparer is hard to find — especially one who's available year-round

We welcome individual tax clients at every level of complexity. Because much of our work involves estates, trusts, and older taxpayers, we naturally see the situations that trip up generalist preparers — inherited assets, retirement distributions, K-1s from multiple sources, and multi-state filings.

Filing on behalf of someone in your care
Durable power of attorney
Court-appointed guardian
Federal & state returns

Managing someone else's taxes when they can no longer manage them

If you hold a power of attorney or have been appointed as guardian, you may be responsible for filing tax returns — federal and state — on behalf of the person in your care. We handle the tax side so you can focus on everything else.

What this involves

A durable power of attorney that covers financial matters — or a court order appointing you as guardian — gives you authority to act on someone's behalf in tax matters. We file their annual returns, respond to IRS and state notices, and file Form 2848 so we can communicate with the IRS directly on your behalf. Unlike conservators, POA holders and guardians typically don't have formal court accounting requirements — but the tax filing obligation, including state returns, is very real.

Court-appointed conservator
Federal & state tax filing for the ward
Conservatorship accounting
Court reporting coordination

Court-supervised financial management — including the tax and accounting obligations

As a conservator, you're responsible for managing another person's financial estate under court supervision. That includes tax filings — federal and state — and often a formal conservatorship accounting for the court as well.

What makes conservatorships different

Unlike a POA, a conservatorship is court-supervised with periodic reporting obligations — including a formal accounting of all assets, income, and disbursements. We prepare both the ward's tax return and the conservatorship accounting, coordinated so nothing falls through the cracks.

Final 1040 — deceased taxpayer
Estate income tax (Form 1041)
Federal estate tax (Form 706)
DSUE & portability election

When someone passes, the tax obligations don't

Death triggers a cluster of tax filing requirements — for the decedent, for the estate, and potentially for estate and gift tax. We handle all of them together, coordinated around your probate timeline.

What typically needs to be filed

Most estates involve several returns that each serve a different purpose. The final 1040 covers the decedent's income up to the date of death. The estate's Form 1041 covers income earned after death. Form 706 is the estate tax return — with a $15 million exemption in 2026, many estates won't owe tax, but it's still worth filing to preserve the portability election (DSUE) for a surviving spouse. Form 709 covers gifts made in the year of death. We look at the full picture and make sure nothing is missed.

A note on who has authority: In most estates the executor named in the will files everything. When there's no will, a court-appointed administrator fills that role. In contested or time-sensitive situations, a court may appoint a special administrator — someone with limited authority to preserve assets or handle a specific task while the full appointment is pending. If you've been appointed in any capacity, we can work with whatever authority you hold and advise on the scope of your filing obligations.

Ongoing trust income tax (Form 1041)
K-1s for trust beneficiaries
Grantor trust reporting
UPIA accounting for complex distributions

Trust tax compliance — whether the grantor is living or gone

Trusts can exist entirely independent of a death event, and their ongoing tax obligations are often misunderstood by the trustees responsible for them. We handle trust income tax returns and the accounting that goes with them.

Trusts have their own tax obligations

An irrevocable, special needs, or charitable trust is its own taxpaying entity — it needs its own EIN, its own annual Form 1041, and K-1s for any beneficiaries who received distributions. If the trust has multiple beneficiaries with different interests, a UPIA accounting ensures every distribution is properly allocated between income and principal.

K-1 from an estate or trust
Inherited assets & stepped-up basis
Final year K-1 excess deductions
Inherited IRA rules
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

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.

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.

Secure. Organized. Available year-round.

Whether you're filing your own return or managing tax obligations for an estate, trust, or individual in your care — we keep everything organized in a secure client portal so documents don't get lost, deadlines don't get missed, and you always know where things stand.

Secure client portal

Every client gets a secure account to share documents, sign returns, and communicate with us year-round — not just during tax season.

Each matter, its own file

Every estate, trust, or individual is a separate file with its own documents and status. For fiduciaries managing multiple matters, nothing gets crossed.

Clear scope and fees upfront

Before we start, we'll tell you exactly what needs to be filed, what it will cost, and what we need from you. No surprises mid-engagement.

Year-round availability

Estates and trusts don't follow a seasonal calendar — and neither do we. We're reachable year-round for questions, notices, and new matters.

Where tax law meets fiduciary responsibility

Fiduciary Tax & Accounting Services focuses on the intersection of tax compliance and fiduciary duty — estates, trusts, decedents, and the individuals and entities responsible for managing them.

That focus means we know the nuances that generalists miss: the elections available on a decedent's final return, the income distribution deduction, the complexity of unequal distributions across beneficiaries, and the timing considerations when probate and tax calendars collide.

Focused expertise
Estates, trusts, and fiduciary compliance are our core — giving every client deeper knowledge and fewer handoffs.
Year-round availability
Estates and trusts don't follow the standard tax calendar. Neither do we.
Transparent process
Clear scope, upfront fees, secure portal — no surprises for you or anyone you work with.
DT
Dustin C. Toney
Enrolled Agent (EA)
Dustin's background is in public accounting, where he spent years working with individual and fiduciary clients navigating the tax side of estates, trusts, and everything that comes with them. Over time, a pattern became clear: people thrust into fiduciary roles — executors, trustees, family members holding the paperwork — were consistently underserved by generalist preparers who treated their situations like any other return. FTAS exists to fix that. Dustin works in fiduciary tax because it's where the stakes are highest and the expertise gap is widest.

Let's talk about your situation

Every tax situation is different. Reach out and we'll let you know exactly what's needed and what to expect.

Address105 Vulcan Road, Ste 221 #1047
Birmingham, AL 35209
Emailinfo@fiduciary.tax
Phone(850) 989-8939
Text(334) 666-6598
Fax(850) 280-6158
Thank you — we'll be in touch within one business day.

All information is kept strictly confidential.