Estates & Trusts

Lodder CPA diligently focuses on merging the effects of international income taxes with estate tax implications. We draw on our expertise to provide a comprehensive U.S. international estate and trust tax preparation and consulting service.

Our tax preparation services include but are not limited to:

  • Preparing federal estate tax returns for U.S. citizens and residents (Form 706) or nonresidents owning U.S. property (Form 706-NA), to include claiming treaty credits to reduce estate tax liability
  • Preparing state estate tax returns
  • Preparing federal gift tax returns for U.S. citizens, residents and nonresidents (Form 709)
  • Preparing income tax returns for estates and trusts, including those with foreign beneficiaries (Forms 1040NR or 1041)

Our tax consultation services include the following:

  • Analyzing foreign versus domestic trusts and estates
  • Analyzing grantor trusts versus non-grantor trusts
  • Calculating and analyzing tax on normal or accumulated distributions from non-grantor trusts
  • Assisting foreign executors in dealing with U.S. estates and trusts
  • Estate administration and tax planning, including assisting foreign executors in dealing with U.S. estates
  • Considering various tax elections available to U.S. estates and trusts to simplify tax reporting and reduce U.S. tax
  • Estate planning and tax exposure analysis for U.S. citizens and residents with foreign assets, or nonresidents who own U.S. property
  • Estate planning for U.S. citizen and non-U.S. citizen spouses
  • Estate planning for transient families including parents or children living abroad, or foreigners with family in the U.S.
  • Advising foreign estate planners on U.S. estate and income tax implications
  • Residency (“domicile”) planning to minimize estate tax and probate fees upon death