Tax Issues for Divorced and Separated Parents

Course Description

This course is not intended as a comprehensive analysis of all the tax issues that arise in the context of divorce or separation. Many of the tax issues that may arise need to be dealt with in a planning context, before a divorce or separation agreement is finalized. Rather, the objective of this course is to review the issues that are most likely to confront the return preparer whose clients are already divorced, separated, or otherwise not married to the other parent of their children.

Learning Objectives

• Recognize the difference in classification between alimony and child support
• Calculate the dependency exemption allowances in cases of divorce and separation
• Identify the eligibility of qualifying relatives
• Determine the various credits available to taxpayers with children

Duration: 100 minutes
Who Should Attend: All tax and accounting practitioners advising individual and business clients
Course Level: Basic
Prerequisite: None
Advance Preparation: None
Delivery Method: Online Self-Study (QAS)
NASBA: 116347
IRS CE: UBWMF-T-00313-24-S
CTEC: 6209-CE-0224
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one year deadline.

Last Modified: 04/27/2021