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Self-Study Courses

Divorce and the Tax Implications

2 CPE Credits $41.00/credit hour
4.3 (3 ratings)

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.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 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

Publication Date: July 2026

Designed For
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
  • Identify 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
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

Instructor

A.J. Reynolds

Recipient of the 2024 Excellence in Education Award from the National Association of Enrolled Agents.

A.J. Reynolds, EA has over thirty years of experience encompassing various areas of taxation. Though his practice centers on Individual, Business, and Estate Tax preparation, A.J. focuses a portion of his practice to IRS Representations. As diverse as his specializations, A.J.’s clientele, too, ranges from average workers to Fortune 500 executives. Additionally, A.J volunteers his time with the Iowa Legal Aid’s Managing Attorney assisting in Tax Court cases and assorted income tax issues.

A.J. brings his everyday “in the trenches” experience to seminars and webinars for multiple organizations to assist attendees with real issues affecting tax professionals.

A.J. started his tax career with a national CPA firm in San Diego, CA after proudly serving for five years in the United States Navy onboard the Guided Missile Destroyer USS Callaghan. While onboard the destroyer, the ship executed many missions in the Straits of Hormuz off the coast of Iran.

Outside of his tax practice, A.J. is a member of the Diocese of Sioux City Priests’ Pension & Welfare Board and the Investment Advisory Board for the Diocese. When not working, his time is spent in various activities, including traveling with his wife and their two children.
$82.00 / 2 CPE
NASBA Registered Sponsor
CPAs, EAs, CTECs Approved Credentials
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