Basic Marital Tax Matters
Field of Study:
In this mini-course, initial marital tax matters such as living together, property rights, premarital
agreements, filing status, exemptions, and dependents are explored. The detail 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
After completing this course you will be able to:
- Identify marital status and the effect marital status has on filing status, cite the tax advantages and disadvantages of a filing status and, specify the requirements for filing as head of household and the exemptions associated with spouses and dependents.
- Recognize the differences between custodial and non-custodial par-ents including how the status affects dependency, identify the applica-tion of special support rules, and specify the dependent child income standards.
- Determine common law and community property noting their affect on marital and divorce planning, and identify the circumstances when payments qualify as §71 alimony.
General understanding of federal income taxation.
Type of Delivery Method:
Recommended CPE Credits:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and the final examination.
Refunds and Cancellations:
A full refund will be given if the customer submits a request by email within 15 days of purchasing the course by using the "Contact Us" link on the left side of the web page. We will appreciate if the customer provides a reason. However, no refund will be granted after the qualified assessment (Final Test) has been completed. Customers can submit their complaints or concerns by using the "Contact Us" link.
Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org