Tax Issues for Divorced and Separated Parents

CPAs, EAs, CRTPs

This course is not intended as a comprehensive analysis of all the tax issues that arise in the context of divorce or separation. Many of the tax issues that may arise need to be dealt with in a planning context, before a divorce or separation agreement is finalized. Rather, the objective of this course is to review the issues that are most likely to confront the return preparer whose clients are already divorced, separated, or otherwise not married to the other parent of their children.

• Recognize the difference in classification between alimony and child support
• Determine eligibility for claiming children as dependents in cases of divorce and separation
• Identify the eligibility of qualifying children
• Identify the eligibility of qualifying relatives
• Determine the various credits available to taxpayers with children