1040 Preparation and Planning 2: Filing Status (2024)

Author: Barbara Weltman, Sidney Kess, Greg White

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2026 to receive credits

This one-hour CPE course, the second in the 1040 Preparation and Planning series, covers filing status. Tax developments reflected in this course, including the Consolidated Appropriations Act, 2023 (which includes SECURE Act 2.0), the Inflation Reduction Act of 2022, and other tax legislation, IRS pronouncements, and court decisions, are extensive. They impact 2023 tax year returns that will be filed during the 2024 filing season and refund opportunities for earlier years; as well as point the way to strategic planning in 2024 and beyond. This course brings the tax preparer "up-to-speed" in preparing 2023 tax returns for the 2024 filing season.

Publication Date: September 2023

Topics Covered

• Overview of Filing Status
• Married Persons Filing Joint Returns
• Determining Marital Status
• Married Persons Treated as Unmarried Status
• Community Property
• Joint Return Required for Certain Tax Benefits
• Joint or Separate Return
• Joint Return Barred
• Death of a Spouse
• Married Persons Signing a Joint Return
• Drawbacks of Filing Separately
• Married Persons Filing Separately: Special Dollar Limits
• Reporting Income on Separate Returns
• Changing Filing Status
• Head of Household
• Head of Household with a Qualifying Child
• Head of Household: Qualifying Relative
• Head of Household: Multiple Support Agreements
• Head of Household: Due Diligence
• Qualifying Surviving Spouse
• Innocent Spouse Relief (Including Separation of Liability and Equitable Relief)
• Innocent Spouse Relief: General Innocent Spouse Relief
• Innocent Spouse Relief: Separate Liability
• Innocent Spouse Relief: Equitable Relief
• Requesting Innocent Spouse Relief
• Innocent Spouse Relief: Tax Court
• Injured Spouse Relief Distinguished from Innocent Spouse Relief

Learning Objectives

• List the different filing statuses
• Determine when it is better for married persons to file jointly or separately
• Explain special rules for those who die during the year
• Identify the requirements to claim innocent spouse relief

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
None

Advance Preparation
None