1040 Preparation and Planning 2: Filing Status (2026)
Author: Barbara Weltman, Greg White
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 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 One Big Beautiful Bill Act of 2025 (OBBBA) and other tax legislation, as well as IRS pronouncements, and court decisions. They impact 2025 tax year returns that will be filed during the 2026 filing season and refund opportunities for earlier years; as well as point the way to strategic planning in 2026 and beyond. This course brings the tax preparer "up-to-speed" in preparing 2025 tax returns for the 2026 filing season.
Publication Date: September 2025
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 of Filing Separately
- 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 the form that must be completed asking clients questions about qualification and documenting answers with respect to clients claiming head of household status
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
