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The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Each year, income tax return preparation must take into account inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The Annual Tax Season Update course is designed to provide valuable information to persons preparing clients’ individual 1040 income tax returns. The course a) examines new tax legislation and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

2024 Annual Tax Season Update - Mirrors the IRS-AFTR (9 Hrs)

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2023 as a result of passage of the Inflation Reduction Act and the inflation-changed limits effective for 2023 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. 

Please Note: This course covers tax issues applicable to 2022 income reported in the 2023 tax season.

Federal Income Tax Changes - For the 2023 Tax Year (6 Hrs)

The SECURE Act 2.0 became law as part of the Consolidated Appropriations Act, 2023 enacted on December 29, 2022. It contains a wide range of provisions designed to encourage retirement savings. Additionally, it brings about changes affecting required minimum distributions, Roth IRAs, and designated Roth accounts. The Act addresses desirable outcomes, including:

  • Creating improved retirement security;
  • Ensuring retirement income preservation;
  • Simplifying retirement plan rules; and
  • Enhancing federal revenue.

The SECURE Act 2.0 course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. In doing so, appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.

SECURE Act 2.0 (4 Hrs)

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

 

1040 Tax Workshop - 2024, with updates for 2023 (25 Hrs)
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Suggested Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Each year, income tax return preparation must take into account inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The Annual Tax Season Update course is designed to provide valuable information to persons preparing clients’ individual 1040 income tax returns. The course a) examines new tax legislation and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

2024 Annual Tax Season Update - Mirrors the IRS-AFTR (9 Hrs)

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2023 as a result of passage of the Inflation Reduction Act and the inflation-changed limits effective for 2023 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. 

Please Note: This course covers tax issues applicable to 2022 income reported in the 2023 tax season.

Federal Income Tax Changes - For the 2023 Tax Year (6 Hrs)

The SECURE Act 2.0 became law as part of the Consolidated Appropriations Act, 2023 enacted on December 29, 2022. It contains a wide range of provisions designed to encourage retirement savings. Additionally, it brings about changes affecting required minimum distributions, Roth IRAs, and designated Roth accounts. The Act addresses desirable outcomes, including:

  • Creating improved retirement security;
  • Ensuring retirement income preservation;
  • Simplifying retirement plan rules; and
  • Enhancing federal revenue.

The SECURE Act 2.0 course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. In doing so, appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.

SECURE Act 2.0 (4 Hrs)

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

 

1040 Tax Workshop - 2024, with updates for 2023 (25 Hrs)
Recent Searches
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Similar Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Each year, income tax return preparation must take into account inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The Annual Tax Season Update course is designed to provide valuable information to persons preparing clients’ individual 1040 income tax returns. The course a) examines new tax legislation and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

2024 Annual Tax Season Update - Mirrors the IRS-AFTR (9 Hrs)

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2023 as a result of passage of the Inflation Reduction Act and the inflation-changed limits effective for 2023 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. 

Please Note: This course covers tax issues applicable to 2022 income reported in the 2023 tax season.

Federal Income Tax Changes - For the 2023 Tax Year (6 Hrs)

The SECURE Act 2.0 became law as part of the Consolidated Appropriations Act, 2023 enacted on December 29, 2022. It contains a wide range of provisions designed to encourage retirement savings. Additionally, it brings about changes affecting required minimum distributions, Roth IRAs, and designated Roth accounts. The Act addresses desirable outcomes, including:

  • Creating improved retirement security;
  • Ensuring retirement income preservation;
  • Simplifying retirement plan rules; and
  • Enhancing federal revenue.

The SECURE Act 2.0 course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. In doing so, appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.

SECURE Act 2.0 (4 Hrs)

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

 

1040 Tax Workshop - 2024, with updates for 2023 (25 Hrs)
Suggested Courses

The Charitable Payraise® is a new financial method designed to help those converting appreciated assets to income-producing resources in a more tax-efficient manner. The result produces substantially increased after-tax client cash flow while supporting the charity(s) of their choice. The charitable tax planning course will identify the changes in tax law that facilitated the new method, elements of the ‘Should’ tax opinion in support of TCP, and the types of assets that do and do not qualify for use. In addition, the roles and responsibilities of the CPA, as well as other professionals, to implement and maintain the method will be addressed.

The Charitable Payraise- A Strategy for Better Retirements and Lasting Legacies (Video) (1 Hrs)

Each year, income tax return preparation must take into account inflation-related changes to various limits and new tax laws. This course will look at those changes and new laws. The Annual Tax Season Update course is designed to provide valuable information to persons preparing clients’ individual 1040 income tax returns. The course a) examines new tax legislation and changes in various limits that reflect inflation, b) provides a general tax review, and c) discusses important rules governing tax return preparer ethics, practices and procedures.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

2024 Annual Tax Season Update - Mirrors the IRS-AFTR (9 Hrs)

Each year, various limits affecting income tax preparation and planning change. Some changes commonly occur each year as a result of inflation indexing, while others occur because of new legislation or the sunsetting of existing law. This course will examine the tax changes affecting 2023 as a result of passage of the Inflation Reduction Act and the inflation-changed limits effective for 2023 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in understanding the changes. 

Please Note: This course covers tax issues applicable to 2022 income reported in the 2023 tax season.

Federal Income Tax Changes - For the 2023 Tax Year (6 Hrs)

The SECURE Act 2.0 became law as part of the Consolidated Appropriations Act, 2023 enacted on December 29, 2022. It contains a wide range of provisions designed to encourage retirement savings. Additionally, it brings about changes affecting required minimum distributions, Roth IRAs, and designated Roth accounts. The Act addresses desirable outcomes, including:

  • Creating improved retirement security;
  • Ensuring retirement income preservation;
  • Simplifying retirement plan rules; and
  • Enhancing federal revenue.

The SECURE Act 2.0 course will discuss the various provisions of the Act, beginning with those provisions that are immediately effective and followed by those that become effective in subsequent years. In doing so, appropriate context is added to facilitate understanding of the pre-enactment environment and the impact of the legislative changes.

SECURE Act 2.0 (4 Hrs)

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with an emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income-splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Please Note: This course covers tax issues applicable to 2023 income reported in the 2024 tax season.

 

1040 Tax Workshop - 2024, with updates for 2023 (25 Hrs)
Course Details

Basic Marital Tax Matters - Mini Course (Course Id 136)

Updated / QAS / Registry / EA
  Add to Cart 
Author : Danny C Santucci, JD
Course Length : Pages: 22 ||| Word Count: 12,611 ||| Review Questions: 10 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 2
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents
Technical Designation: Technical
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 136
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 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. 
Usage Rank : 23043
Release : 2024
Version : 1.0
Prerequisites : General understanding of federal income taxation.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Married Filing Separately Explained: How It Works and Its Benefits
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 08-Jun-2024
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - NASBA Registry - IRS Enrolled Agents - 136
Keywords : Taxes, Basic, Marital, Tax, Matters, Mini, Course, cpe, cpa, online course
Learning Objectives :

As a result of studying the assigned materials, you should be able to meet the objectives listed below.

ASSIGNMENT
    At the start of the materials, participants should identify the following topics for study:
      * Marital status
      * Joint return
      * Separate returns
      * Head of household
      * Exemptions
      * Divorce costs
      * Withholding & estimated tax
      * Community property states
      * Ending the community
      * Living together
Learning Objectives:
    After reading the materials, participants will be able to:
      1. 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.
      2. 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.
      3. 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 Contents :

Chapter 1 - Basic Marital Tax Matters

 

Filing Status

Marital Status

Unmarried

Abandoned Spouse Rule - §7703

Married

Same-Sex Marriage

Joint Return

Citizenship

Liability

Innocent Spouse Exception

Refund Offset Program - §6402

Injured Spouse - Form 8379

Separate Returns

Itemized Deductions

Medical Expenses

Property Tax & Interest

State Income Taxes

Separate vs. Joint Dilemma

Disadvantages of a Separate Return

Advantages of a Separate Return

Joint Return after Separate Returns

Head of Household

Requirements

Considered Unmarried

Keeping Up a Home

Qualifying Person

Nonresident Alien Spouse

Exemptions

Personal Exemptions

Spouses

Former Spouse

Deemed Personal Exemption for Related Incorporating Provisions

Dependency Exemptions & Credits

Unified Definition of a Qualified Child

Four Tests

Test #1 - Residency (or Time) & Citizenship

Children of Divorced or Separated Parents

Test #2 - Relationship Test

Test #3 - Age Test

Test #4 - Joint Return Restriction

Medical Expenses

Child-Care Credit

Definition of a Qualified Relative

$500 Credit for Certain Dependents - §24(h)(4)(A)

Final Regulations of Qualifying Relatives - TD 9913

Divorce Costs

Tax Advice - §212(3)

Fees to Obtain Alimony or Protect Income - §212(1) & (2)

Fees to Obtain Property - §1012 & 1016

Nondeductible Expenses

Withholding & Estimated Tax

Joint Estimated Tax Payments

Refunds & Deficiencies

Nonresident Alien Spouse Withholding

Marital Property

Common Law Property

Equitable Distribution

Community Property

Community Property States

Transmutation

Commingling

Income Reporting

Spouses with Different Residency Statuses

Special Income Rules For Spouses Living Apart - §66(a) & §879

Mandatory Application

Earned Income

Social Security Benefits

Other Income

Denial of Community Property Reporting - §66(b)

Community Reporting Relief Provisions - §66(c)

Ending the Community

Annulment

Separation

Pre-2019 Alimony vs. Community Income

Alimony

Alimony Restrictions & Requirements

Pre 2019 Decrees

Deducting Alimony Paid

Reporting Alimony Received

Alimony as Compensation

Pre-2019 Recapture

2019 & Later Decrees

Living Together

Married v. Unmarried Tax Rate Comparison

Sham Divorce

Dependency Exemptions

Attributable Income

Alimony & Property Divisions

 

Glossary
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