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DSUE: What is it? Why is it Important? - Sponsored by Drake

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DSUE: What is it? Why is it Important? - Sponsored by Drake

IRS Program #: X9QQU-T-01139-24-O
CTEC Program #: 6257-CE-0300
CE: 1 IRS and 1 CTEC credit
Course Description
Deceased Spousal Unused Exclusion, or DSUE, is the amount of federal estate tax exemption not used by a deceased spouse. The surviving spouse can elect to use the DSUE amount to reduce the amount of estate tax that is owed on their own estate in the future.

Learning Objectives
  • Gain an understanding of the expiration of the 2017 Tax Cuts and Jobs Act and how it will cut exemption in half
  • Learn how to preserve the amount from the first deceased spouse for the second surviving spouse by using the DSUE strategy
  • Learn how to protect yourself as a tax preparer by using the DSUE strategy

Ann Campbell, CIA CPA
Ann Campbell joined Drake Software in 2021 as a Tax Software Trainer. She is a Certified Public Accountant licensed to practice in California and North Carolina with many years of experience as a tax preparer using Drake Tax®. Ann has previously worked as a CFO and Controller in various industries, and she was one of four finalists for the Plastics News CFO of the Year 2019 award. Ann is a graduate of the Wharton School at the University of Pennsylvania.
Continuing Education
This course qualifies for IRS and CTEC Continuing Education Hours. NAEA reports IRS/CTEC CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.

Webinar Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.