Divorce and the Tax Implications
Date: Thursday, July 30, 2026
Instructor: A.J. Reynolds
| Begin Time: |
12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Divorce brings emotional and financial challenges—and for tax professionals, it introduces complex compliance and planning issues. This course equips you with the knowledge to guide clients through critical tax implications during and after divorce.
We’ll cover filing status changes, joint vs. separate liability, and the allocation of credits and deductions. You’ll learn how to handle dependents, exemptions, and the importance of Form 8332, as well as strategies for managing property settlements, retirement accounts, alimony, child support, and carryovers.
If you advise clients during life transitions, this session is essential for delivering accurate, proactive tax planning. Register now and gain the confidence to navigate divorce-related tax issues with clarity and precision.
Who Should Attend
All Tax professionals requiring a dive into Divorce tax issues.
Topics Covered
- Divorce and the Tax Implications
- Divorce Overview
- Divorce Checklist & Planning
- Property Settlements
- Importance of the Details
- Custodial vs. Noncustodial Parents
- Case Study
- Credits Associated with Dependents
- Personal Residence Issues
- Retirement Accounts
- Alimony & Child Support
- Filing Status
- Exemptions
- Form 8332
- Social Security
Learning Objectives
- Identify conflicts of interest when advising divorcing clients
- Determine which parent is entitled to credits and deductions for dependents
- Specify who claims exemptions and apply related rules accurately
- Explain the role and importance of Form 8332 in dependency claims
- Develop tax planning strategies for clients during and after divorce
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
