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 (PDT)
Started: Wednesday, August 15, 2018 11:59 PM (PDT)
Ended: Saturday, August 15th, 2020 11:59 PM (PDT)
|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.
Any Time, Anywhere
Our online Learning Management System (LMS), offers you the flexibility to study at your own pace while still enjoying many of the benefits of a live classroom.
- Watch lecture video recordings of live instructor-led classes.
- Break to complete classwork and quiz assignments as instructed.
- If you have a question or need help understanding your assignments, use our Q&A forum to post questions and receive answers from your instructor.
- Complete assignments and tests then submit your answers online.
Advance Preparation Required
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Recommended Minimum Requirements
The following requirements are recommended for using this site. Few students have reported success while operating outside of these requirements, therefore these are provided as a guideline for troubleshooting if you are having difficulties viewing or operating in this site.
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If you encounter log in or video viewing difficulties, we strongly recommend you install Google Chrome.
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|Peripherals:||Headphones and/or Speakers|
Disclosures and School Policies
Terms of Enrollment
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
Students taking any Basic Tax Law course, agree to comply with all Terms of Enrollment outlined the enrollment agreement form for that course, a link to which can be found on the catalog page for each Basic Tax course.
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/
Continuing professional education courses including interactive, non-interactive and correspondence program fees are non-refundable and non-transferable. Webinars/Webcasts are non-transferable and in most cases non-refundable. A student may choose to be switched to another Webinar/Webcast of equal or lesser value if a conflict with the scheduled time exists. In the case of a missed Webinar/Webcast a request to transfer to a new Webinar/Webcast must be made with 48 hours of when the Webinar/Webcast aired. Refunds will be issued ONLY prior to the start of the Webinar/Webcast. A $15.00 processing fee will be withheld from all refund amounts. For more information regarding administration policies including complaints and refunds, please contact our offices at 503-646-5600.
Pacific Northwest Tax School gives the highest priority to delivering quality education programs. If you have concerns about our programs please contact the Pacific Northwest Tax School Education Coordinator at: [email protected]
Manuals distributed and programs sponsored by Pacific Northwest Tax School are designed to teach application of tax laws. Pacific Northwest Tax School works to provide accurate and timely material to students, however the school does not have any responsibility if human and/or mechanical error exists. Accordingly, no assurance is given by Pacific Northwest Tax School that such information is totally comprehensive or accurate in its coverage of such subject matter. Information published or sponsored by Pacific Northwest Tax School should not be relied upon as a substitute for independent research to original sources of authority such as the Internal Revenue Code, IRS Publications and Internal Revenue Rulings. Pacific Northwest Tax School, its authors, and instructors do not render legal, accounting, or other non-educational professional advice. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Credit hours are subject to change without notice.