Divorce and Taxes


Divorce, even under the best of circumstances, is almost always traumatic. The divorcing spouses have so much to worry about that the tax implications of a separation or divorce may not be on their checklist of discussion topics. Tax professionals will need to be able to help their clients understand and apply tax laws to help them avoid costly tax mistakes.

The purpose of this course is to introduce tax professionals and financial advisors to the federal tax laws as they relate to separated and divorced clients. By using examples we will focus on common problems clients have, beginning with determining their proper filing status and continuing with the tax implications of transferring property from one spouse to the other, how to report alimony and child support payments, dividing employer retirement plans and other tax issues. The course includes SECURE Act 2.0 changes in certain retirement plan rules.

Learning Objectives

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

  • given the details of an impending divorce scenario, correctly determine the options available to the taxpayers concerned regarding filing status, exemptions and tax credits
  • identify the types of payments that qualify under tax law to be classified as alimony, and the reporting requirements for all taxpayers concerned
  • identify the tax implications of the non-recognition rule that allows transfers between spouses and former spouses
  • recognize the methods by which retirement plans are divided using a qualified domestic relations order
  • correctly apply the use and ownership rules for qualifying for an exclusion of gains upon the sale of the marital home

Tax Year: 2022

Designed For

CPAs, EAs, CRTPs, Maryland tax preparers, Oregon tax preparers, and other financial and tax professionals

Advanced Preparation


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.

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