Tax Issues for Divorcing Couples

Overview

Although exact figures are hard to define, it is generally accepted that between 40 and 50 percent of first marriages in the U.S. end in divorce. The rate is even higher for second and third marriages. As a result, divorce and tax-related divorce issues are becoming more and more prevalent in the operations of tax practices throughout the nation. 

This course is aimed at helping tax professionals understand their role with regard to divorcing clients and how to protect themselves as well as the rights of their clients as they go through the stages of a divorce. By asking the right questions, tax professionals will be able to properly assess the situation of divorcing couples and determine the best tax situation to obtain the lowest legal tax liability.

Find this course for your license


License or Certification 

 

Regulator 

 

Type 

 


Objectives

After successfully completing this course, you will be able to:

  • determine when a couple is divorced according to the IRS regulations
  • identify the correct filing status for taxpayers with dependents, including in cases where the dependency exemption has been released to the noncustodial spouse
  • identify payments that qualify as alimony and the associated reporting requirements by both spouses
  • identify the conditions that must be met for the transfer of property between spouses incident to a divorce to qualify as a tax-free exchange under IRS § 1041
  • identify the underlying principles of innocent spouse and injured spouse relief and recognize the differences between the two

Tax Year: 2022

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.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None