In this course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are explored. The detailed 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 Publication Date:
May 15, 2025
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$20.00!
| Author: | Danny Santucci |
| Course No: | TAX-MARITAL-5285-M |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | General understanding of federal income taxation |
| Advanced Preparation: | None |
| Recommended Field of Study: | Taxes
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Learning Objectives
- Identify the tax advantages and disadvantages of joint filing, specify spousal defenses to joint and several liability and cite the status of deductible exemptions.
- Recognize qualified child and dependency status and identify the differences between custodial and non-custodial parents including how the status affects dependency.
- Determine common law and community property specifying their effect on marital and divorce planning, and identify the circumstances when payments qualify as ยง71 alimony.