Filing Status and Dependents – 2017 Law – QAS Self-Study
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
2017 Tax Law
Ends: Thursday, August 15th, 2019 11:59 PM (PST)
Started: Wednesday, August 15, 2018 11:59 PM (PST)
Ended: Saturday, August 15th, 2020 11:59 PM (PST)
|NASBA CPE||4.5 Hours|
|IRS (Federal Tax Law)||4 Hours|
|Oregon Tax Board||4 Hours|
|Oregon State Board of Accountancy||4 Hours|
|Texas State Board of Public Accountancy||4.5 Hours|
|New York State Board of Public Accountancy||4.5 Hours|
|QAS Self-Study||4.5 Hours|
Field of Study
Basic tax knowledge
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.
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Pacific Northwest Tax School's course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students taking continuing education courses shall have twelve months from date of enrollment to successfully complete the course and receive their Certificate of Completion. Students taking the federal only portion or the Oregon 80 Hour Basic Tax Course students have nine months from the date of enrollment to sucessfully complete the course.
Basic Tax Law
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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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