Course Information
Basic Marital Tax Matters
Course Information
| Title: | Basic Marital Tax Matters |
|---|---|
| Category: | Taxation |
| Field of Study: | Taxes |
| Course Code: | M100 |
| CPE Credits: | 2.0 |
| Price: | 19.95 |
Description
Description:
In this course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are explored. The detailed support test for children of divorced or separated parents, the tax treatment of back child support, the deduction of divorce costs, and estimated tax payments are reviewed. Emphasis is given to marital property rules, married versus unmarried tax rate comparison, head of household status, and treatment of refunds and deficiencies.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Taxation
Field of Study: Taxes
Passing Score: 70%
Technical Details: Taxes: Technical
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Objectives
Objectives:
- Identify the tax advantages and disadvantages of joint filing, specify spousal defenses to joint and several liability and cite the status of deductible exemptions.
- Recognize qualified child and dependency status and identify the differences between custodial and non-custodial parents including how the status affects dependency.
- Determine common law and community property specifying their effect on marital and divorce planning, and identify the circumstances when payments qualify as §71 alimony.
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: IRS credit for Enrolled Agents.
Profession Identifiers: CPA, EA