Filing Status and Dependents – 2017 Law – Course Manual Only
Filing status and dependents are the foundation of every individual tax return. These basic concepts are also some of the most frequently misunderstood topics in tax law.
- How marital status affects filing status
- Determining which filing status you qualify to use
- In-depth review of the Head of Household rules for being “considered unmarried”
- Rules for claiming personal and spousal exemptions
- In-depth discussion of the rules for claiming a dependent as a Qualifying Child
- Rules for claiming a dependent as a Qualifying Relative
- Tie-breaker rules to apply when more than one person qualifies to claim the same dependent
- Who can claim a dependent in divorce and separation situations
- How to claim a dependent when more than one person provides support
At the conclusion of this course you should be able to:
- Identify the five filing statuses
- Explain the rules for personal exemptions and dependency exemptions
- Outline the seven dependency tests for a “qualifying child”
- Outline the six dependency tests for a “qualifying relative”
- Distinguish which taxpayer can claim a dependent in divorce and separation situations
- Evaluate what happens when more than one individual provides support
- Evaluate when a qualifying child qualifies a taxpayer for the Child Tax Credit
The course manual is delivered as a PDF document which you can download and print.
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Course Manual Only
Ends:Thursday, August 15th, 2019 11:59 PM (PDT)
Started: Wednesday, August 15, 2018 11:59 PM (PDT)
Course Credits: 0
No CE is awarded with the purchase of this manual. You must enroll in and complete the full version of this course to received CE.
Field of Study
Basic tax knowledge
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Terms of Enrollment
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Basic Tax Law
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Prerequisites & Advance Preparation
Students intending to write the Oregon State Tax Exam, must be at least 18 years of age, and have High School Diploma or GED. Students using our self-paced internet based program should prepare for classes by downloading and printing course materials. For more information including detailed course descriptions and learning objectives, view the details of each course, located on Pacific Northwest Tax School's catalog pages at: https://www.pnwtaxschool.com/list-of-all-courses/
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