Divorce Tax Planning
This course will prepare practitioners for the important tax issues that will arise as a consequence of divorcing clients. Considering that 50% of the marriages in the U.S. end in divorce, divorce tax planning is a necessary tool for all tax professionals. Topics addressed include: pre- and postnuptial agreements; dividing property; dividing businesses; transfers of stock options; dividing the family home; alimony; child support; community property; transmutation; filing returns; carryover tax attributes; credits and recaptures; and much more.
With this two-hour course you will:
- Get a 55-page PDF document
- Determine when the transfer of marital property is taxable
- Recall how incentive stock options are characterized incident to divorce
- Identify what housing expenses are deductible by the nonoccupying spouse in a jointly owned home
- Recall how the carryover basis rules affect transferred property subsequent to a divorce
- Choose what is and is not community property
|EA||2 Federal Tax|
|CRTP (CTEC)||2 Federal Tax|
|Attorney||1.5 General MCLE|
Course level: Basic
No advanced preparation is required.
Want to order by phone? Call us at: (714) 776-7850
This self-study is designed to meet the requirements for the specified number of hours of continuing education. This self-study has been designed to meet the requirements of the IRS Return Preparer Office; including sections 10.6 and 10.9 of Department of Treasury's Circular No. 230 (Provider No. CRA7E); the California State Board of Accountancy; the California Bar Association; and the California Tax Education Council. This does not constitute an endorsement by these groups. The state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at 714-776-7850. Spidell Publishing, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual "continuing education" requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or by phone at 877-850-2832, or on the internet at www.CTEC.org.
Spidell Publishing, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This self-study is designed to meet the requirements for 2 hours of continuing education for the California Board of Accountancy. Level: Basic. Field of Study: Taxes. Delivery Method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. There are no prerequisites or advanced preparation required.
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