This course focuses on the filing status pertaining to tax returns. This is not a basic course on taxation. This is primarily focused on key factors that are important during the busy season, in order to put clients in the best position.
More specifically, this lecture is focused mostly on Head of Household issues. Head of Household is significant. The IRS expanded their due diligence and added Head of Household because of misinformation and incorrect positions regarding Head of Household that taxpayers were taking.
This course is packed with information designed to prevent practitioners from signing off on filing statuses that are incorrect. Key areas of note are qualified persons, dependency issues, divorce issues, understanding the concept of temporary absence, the one household rule, and finally multiple support agreements.
**Please Note: If you need credit reported to the IRS for this IRS approved program (8 CE Hours only), please download the IRS CE request form on the Course Materials Tab and submit to [email protected]