Course Description

This course covers claiming dependents - qualifying children and qualifying relatives. The rules have some overlap but there are significant differences between the two. A qualifying child opens the door for more tax benefits and credits than a qualifying relative. We will also touch on head of household filing status in this training.

NOTE - This is a Video Self-Study Course

Learning Objectives

Upon successful completion of this course participant should be able to be complete the following objectives:

• Define a qualifying child
• Define a qualifying relative
• Understand who can claim the kids in cases of divorce
• Understand the IRS’s "tiebreaker rules"
• Understand head of household filing status

CPE Credits: 1 CPE for CPAs and EAs

Level: Basic

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: None

Advanced Preparation: None

Revision Date: October 17, 2022