1040 Preparation and Planning 2: Filing Status (2021)

Author: Barbara Weltman, Sidney Kess

CPE Credit:  1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC

Filing status is the status used to determine the applicable tax liability from the tax table or rate schedules. It also impacts certain limitations, thresholds, and other rules. While filing status may seem like the simplest entry on the tax return, there is often much confusion. This interactive on-demand course discusses the various filing statuses and the related requirements, as well as innocent spouse relief. It also covers personal and dependency exemptions, and the phase-out rules for dependency exemptions.

Publication Date: November 2020

Designed For
Tax practitioners

Topics Covered

  • Married Persons Filing Jointly
  • Married Persons Treated as Unmarried Status
  • Married Persons Filing Separately
  • Community Property
  • Marriage "Bonus" or "Penalty"
  • Joint Return Required for Certain Tax Benefits
  • Death of a Spouse
  • Married Persons Signing a Joint Return
  • Married Persons Filing Separately
  • Married Persons Filing Separately: Special Dollar Limits
  • Married Persons Filing Separately: Innocent Spouse
  • Changing Filing Status
  • Head of Household
  • Head of Household: Support Requirement
  • Head of Household: Alternatives
  • Qualifying Widow(er)
  • 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


Instructional Method

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites

Advance Preparation

Registration Options
Regular Fee $49.00

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