1040 Preparation and Planning 2: Filing Status (2025)

Author: Barbara Weltman, Greg White

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

This one-hour CPE course, the second in the series 1040 Preparation and Planning series, covers filing status.

Tax developments reflected in this course include the extensive changes effective for 2024 that were created by the Consolidated Appropriations Act, 2023 (which includes SECURE Act 2.0), the Inflation Reduction Act of 2022, and other tax legislation, as well as IRS pronouncements, and court decisions. They impact 2024 tax year returns that will be filed during the 2025 filing season and refund opportunities for earlier years; as well as point the way to strategic planning in 2025 and beyond. This course brings the tax preparer "up-to-speed" in preparing 2024 tax returns for the 2025 filing season.

Publication Date: September 2024

Topics Covered

• Overview of Filing Status
• Married Persons Filing Joint Returns
• Determining Marital Status
• Married Persons Treated as Unmarried Status
• Community Property
• Joint Return Required for Certain Tax Benefits
• Death of a Spouse
• Married Persons Signing a Joint Return
• Drawbacks for Filing Seprately
• Changing Filing Status
• Head of Household
• Qualifying Surviving Spouse
• Innocent Spouse Relief (including Separation of Liability and Equitable Relief)

Learning Objectives

• List the different filing statuses
• Determine when it is better for married persons to file jointly or separately
• Explain special rules for those who die during the year
• Identify the requirements to claim innocent spouse relief
• Identify as of what day of the tax year marital status is determined

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
None

Advance Preparation
None