Basic Marital Tax Matters - Mini CourseCode: 25-MARITAL2

Price: $19.95
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Course Details

63 pages

Course description and objectives:

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.

Course Objectives:

After reading the materials, participants will be able to:

    1. Determine marital status and describe the effect marital status has on filing status, list the tax advantages and disadvantages of a filing status, clarify the requirements for filing as head of household, and explain the exemptions associated with spouses and dependents.
    2. Distinguish between custodial and non-custodial parents explaining how the status affects dependency, discuss the applications of special support rules, and apply dependent child income standards.
    3. Define common law and community property its affect on marital and divorce planning, and identify the circumstances when payments qualify as §71 alimony.


Presentation Method:    Self-Study


Category:  Taxation

CPE credit:  2 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase


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Basic Marital Tax Matters - Mini Course-15
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