Filing Status and Dependents – 2017 Law – QAS Self-Study (No Videos)
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
QAS Self-Study (No Videos)
2017 Tax Law
Ends: Monday, November 30, 2020 11:59 PM (PST)
Started: Wednesday, August 15, 2018 11:59 PM (PST)
Ended: Tuesday, November 30, 2021 11:59 PM (PST)
|NASBA CPE||3 Hours|
|IRS (Federal Tax Law)||3 Hours|
|Oregon Tax Board||3 Hours|
|Oregon State Board of Accountancy||3 Hours|
|Texas State Board of Public Accountancy||3 Hours|
|New York State Board of Public Accountancy||3 Hours|
|QAS Self-Study||3 Hours|
Field of Study
Basic tax knowledge
QAS Self-study (No Videos)
IRS Federal Program Number
Meet Your Instructor
April Gutierrez, Enrolled Agent:
Known for her entertaining speaking style and ability to make a complex subject easy to understand, April is frequently invited to speak to business groups and news media on tax-related topics. She has a B.A. in Communication Studies from Murdoch University in Perth, Australia. She obtained her Oregon LTC in 1995.April resides in Portland, Oregon, with her husband Jess and their two sons. Her pastimes include gardening, travel, and playtime with her Arabian horse, Fancy.
Filing StatusAlways excellent education.
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Basic Tax Law
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