bmtm2023
PDF Book
Self-Study
Basic
100 Minutes
Major Topics
Learning Objectives
- 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 specifying their effect on marital and divorce planning, and identify the circumstances when payments qualify as ?71 alimony.
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.
Compliance Information
Advanced Preparation
None
Field of Study
Taxes
Credits
2 Credits
Published Date
January 27, 2023
Revision Date
March 25, 2024Course Authors
Danny Santucci
Huntington Beach, CA
Author, Santucci Publishing
All of our self-study courses are NASBA approved (through our partners at K2 Enterprises) the revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards).
Your Registration Includes:
- Course materials (video & PDF version)
- Unlimited attempts to complete exam
- Course materials (PDF & Sample Materials)
- Instant grading & certificate of completion
- One year access to complete your CPE
- Completion certificate
