1040 Preparation and Planning: Filing Status (Currently Unavailable)
Author: Barbara Weltman, Sidney Kess
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Law for CTEC
1 hour Federal Tax Related for EAs and OTRPs |
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, 1040 Preparation and Planning 2: Filing Status (2017), discusses the various filing statuses and the related requirements, as well as innocent spouse relief.
Publication Date: December 2016
Designed For
Tax practitioners
Topics Covered
- Form 1040
- Filing status
- Innocent Spouse Relief
- Tax liability
- Limitations & thresholds
- Married filing jointly status
- Head of household status
- Individual status
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
- Discuss innocent spouse relief
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
None
Advance Preparation
None
