Objectives
- identify the five filing statuses and the drawbacks and benefits of filing married separately
- recognize how filing status and dependency exemptions are impacted by children of divorced parents, qualifying children of more than one parent, and multiple support agreements
- identify the tax credits and deductions that are available for various single-parent situations
- recall the impact of Supreme Court rulings on the filing status of same-sex married couples
Tax Year: 2023-2024
Designed For:
CPAs, EAs, and other tax professionals
WebCE® is registered with the National Association of State Boards of Accountancy (NASBA)
as a sponsor of continuing professional education on the National Registry of CPE Sponsors.
State boards of accountancy have final authority on the acceptance of individual courses
for CPE credit. Complaints regarding registered sponsors may be submitted to the National
Registry of CPE Sponsors through its website: www.nasbaregistry.org.
For more information regarding WebCE administrative policies such as refunds, cancellations
and concerns, please contact Support Services at 877-488-9308.