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Author: |
Danny C Santucci, JD |
Course Length: |
Pages: 22 ||| Word Count: 13,596 ||| Review Questions: 10 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
2 |
Price: |
$17.95 |
Passing Score: |
70% |
Course Type: |
Text - IRS Enrolled Agents |
Technical Designation: |
Technical |
Field Of Study: |
Taxes |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This mini course explores initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents.
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Frequently Asked Questions: |
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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: |
15758 |
Release: |
2006 |
Version: |
1.0 |
Prerequisites: |
General understanding of federal income taxation. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: “Family Tax Planning (Course Id 109)” course detail page
Internal: “Tax Cuts and Jobs Act CPE Courses” page
External: “Filing status | Internal Revenue Service” - official IRS overview of filing statuses
External: Married Filing Separately Explained: How It Works and Its Benefits
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
07-Sep-2026 |
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. |
Keywords: |
Basic Marital Tax Matters - Mini Course - CPE course for CPAs |
Learning Objectives: |
Learning Assignment & 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 the tax advantages and disadvantages of joint filing, specify spousal defenses to joint and several liability and cite the status of deductible exemptions. 2. Recognize qualified child and dependency status and identify the differences between custodial and non-custodial parents, including how the status affects dependency. 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 - 6015 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 Exemption Deductions Personal Exemption Deduction - Zero Spouses Former Spouse Deemed Personal Exemption for Related Incorporating Provisions Dependency Exemption Deduction - Zero 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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