One of the fundamental positions taken on an individual tax return is the filing status, which impacts not only the tax brackets, but also what deductions and credits the taxpayer can claim. Joint versus separate returns for married taxpayers will be reviewed in-depth, as well as the requirements for the head of household and surviving spouse/qualifying widower statuses.
Explain how an individual qualifies for the head of household filing status.
Explain how an individual qualifies for the qualifying widower filing status.
Compare and contrast the joint and separate filing statuses for married individuals and when each is preferable.
Describe the rules related to making a joint return election for married individuals.
IRS Program Number: NMVBP-T-00207-22-O
Length: 100 minutes plus optional question-and-answer session (no CE)
Advanced Preparation: None
Program Level: Basic
Delivery Method: Online Webinar/Group Internet Based
Field of Study: NASBA Taxes; IRS Federal Tax Law Topics/Federal Tax Related Matters
Credit Hours: 2 CE/CPE
Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about the instructor.
All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here to learn more about our education policies.