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. 

Learning Objectives:

  • 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.

Education Information

IRS Program Number: NMVBP-T-00207-22-O

Length: 100 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

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.

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