Loading

Divorce Taxation

  • ITEM SKU
    7810
  • CPE Hours
    10
  • Full Course Price
    $74.50
Exam Questions: 50
Course Level: Basic
Pages: 240 | Content: 228, Supplemental: 12
NASBA Area of Study: Taxes
Not Acceptable for: N/A
Version: 7810C

Going through a divorce can be a traumatic and highly emotional experience that also carries some serious tax consequences. This course covers many of these issues, including those associated with alimony and child support, the splitting and transferring of property, changes in filing status, and the impact of community property laws. All course material provided. No prerequisites. Course level: Basic.

EA Program Approval Number: ZX34G-T-00545-23-S

Choose Your Format to ADD TO CART:

Go to CART
Purchase EXAM ONLY

Course Information

Table of Contents
  • Introduction to Divorce Taxation
  • Filing Status
  • Alimony
  • Community Property
  • Tax Issues in Property Settlements
  • Child and Dependent Care Expenses
  • Dependents of Divorced Parents
  • Innocent Spouse Relief
  • Divorce and Retirement Benefits
  • Costs of Getting a Divorce
Objectives
  • To recall the overall tax issues associated with divorce
  • To recognize the importance of marital status when choosing an appropriate filing status
  • To identify the tax consequences of alimony for the payor and payee
  • To recognize how community property laws affect how assets will be divided in community property states when a couple divorces
  • To recall the tax issues associated with property settlements due to divorce
  • To identify the implications of divorce on the ability to claim child and dependent care tax credits
  • To identify how dependents can be claimed by divorced parents
  • To identify the various forms of relief that may be available to a spouse or former spouse
  • To recall the distribution and tax rules that govern the division of retirement plans associated with divorce
  • To identify what fees related to divorce are deductible

PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.