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Income Tax Planning

Explains rules for calculating the taxable income computation, using expenses as deductions regarding taxable income, and how to compute alternative minimum tax. Examines tax considerations with capital gains and losses and examples of exclusions from gross income. Describes the benefits of gifting and how to treat passive activity tax situations. Explains the advantages of tax credits, how estimated tax is calculated, and considerations for a decedent’s final tax return.
Updated: May 2019

What You'll Learn

After completing this course, students will be able to:
  • Explain the components associated with computing income tax
  • Define gross income
  • Describe gifting techniques used to avoid or minimize income tax
  • Identify the tax-saving planning options available for your clients


Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.

Course Credits

​Questions? Please contact for more information.



Purchase for a Team
To license this course to your bank for multiple learners, please contact ABA Training.​


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