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Tax Checklist for Knotty Divorces (Currently Unavailable)

Author: Eva Rosenberg, Armand D'Alo, Robbin Marguerite D'Alo

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

This course will address the top 10 tax issues that attorneys do not address properly when preparing divorce documents, filed with the Court. Participants will get a Checklist to use in each divorce file.

Publication Date: February 2017

Designed For
Tax practitioners at all levels regardless of tax practice who want to protect their divorcing clients interests — and their own. This is also an excellent resource for individuals in the midst of divorce — to help them identify key tax issues before signing their divorce agreements.

Topics Covered

  • Tax Forms to be signed during divorce proceedings
  • When $500,000 to him does not equal the $500,000 to her
  • Family support vs alimony and child support
  • QDROs
  • Final tax return — joint or separate — and why
  • Conflict of interests and releases
  • Personal residence — when one spouse moves out
  • Splitting tax breaks
  • Splitting prior tax debts and splitting other debts
  • Innocent spouse issues — and effect on the not-so-innocent spouse
  • And more!

Learning Objectives

  • Identify 10 key tax issues that have the most impact on divorcing couples
  • Apply the checklist to your clients to use in divorce
  • Identify the form of payments in a divorce recognized by the IRS
  • Recognize characteristics of alimony
  • Differentiate when child support continues
  • Identify how to claim exemptions of children
  • Recognize the assignment of tax benefits with Form 8332
  • Describe QDRO (Qualified Domestic Relations Order)
  • Differentiate prepaid and estimated tax payments
  • Identify how to deduct divorce related legal fees
  • Identify how court designated mortgage payments are treated as alimony
  • Recognize best practices for protecting the exemption rights
  • Differentiate separate assets
  • Identify allowable filing statuses during the last year of marriage for both spouses
  • Recognize tax attributes to be concerned about after a divorce
  • Identify best practices for title/name transfers


Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic experience with divorce tax issues.

Advance Preparation

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