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Course Information

Course No: 9273723

Course Name: Basic Marital Tax Matters

Field of Study: Tax Law Topic

Course Description:

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 and deficiencies.

Learning objectives: After completing this section, you should 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 parents including how the status affects dependency, identify the application of special support rules, and specify the dependent child income standards.
Determine common law and community property noting their effect on marital and divorce planning, and identify the circumstances when pay-ments qualify as §71 alimony.

Course Material: Online Material

Program level: Overview

Prerequisites: General understanding of federal income taxation.

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits: 2.0

Final examination expiration date: The program participant will have one year from the date of purchase to complete the course and final examination.