Werner Rocca has created a series of state-oriented tax classes. This course discusses states’ “death tax.” Specifically, the course outlines the details surrounding Estate and Inheritance taxes and the differentials pertaining to each state.  Compliance classes were created for each one of these states so that you may learn how to prepare “death tax” returns, line by line. The commonalities among the states were studied and broken down into two categories: Inheritance Tax and Estate Tax states. In order to educate you on the preparation of Federal Estate Tax returns, this course will review the most essential Internal Revenue Code Sections. 

This course is the first of a two-part program discussing the Estate tax structure and the commonalities found within the states. In contrast, part two reviews the more detailed nuances of each state and its laws.  Here is the link to the Maryland Specific course – COMPLIANCE GUIDE:  MARYLAND DEATH TAXATION