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Scroll down for course details! Self-Study Course: Divorce

When a client comes to you and indicates they are divorced or in the process of obtaining a divorce, are you prepared to help them effectively navigate the tax complexities that are a consequence of their situation? This self-study course covers common and not-so-common tax effects of divorce. Gain answers to these key questions:

  • What is the most beneficial way to address filing status, child dependency exemption, and allocation of tax benefits?
  • What are the tax effects of property division?
  • How are spousal payments, such as alimony, handled?
  • What are options for dividing retirement assets and their associated tax treatment?
  • When is innocent spouse relief available and how is it requested?
  • What circumstances contribute to a spouse being considered "injured" and how is relief requested?
  • When are legal fees deductible?

(The date in the dropdown list above can be ignored.)

Self-study courses involve completing a pretest, watching a video, answering quiz questions inserted throughout the video, and successfully passing an exam with a score of 70% or better. Each course includes a set of materials that accompany the course presentation. Each course is reviewed annually to ensure the information is up-to-date with current tax law.

This course offers 2.0 CPE credits and qualifies for IRS credit and IL CPA credit.

This course performs best utilizing a desktop or laptop computer.

Cost: $50.00. To register, add the self-study course to your cart by selecting the date in the dropdown menu in the above box. The course expires 1 year after your purchase. Your exam must be completed within 1 year of your purchase date.

Upon purchase, the transaction receipt that is provided via email will contain instructions to access the course. NOTE: The person purchasing this self-study course must be the same person taking the course and completing the exam.

For questions regarding refunds, registration policies, and resolving concerns, please see our Policies and Procedures page.

Debbie Held Debbie Held has been an instructor with the Tax School since 2000. She has also served as a chapter author and reviewer for the University of Illinois Federal Tax Workbook. She is a graduate of Sangamon State University (University of Illinois at Springfield). She has been employed by the IRS since 1979, spending time as a revenue agent, appeals officer and most recently as a project manager for the SBSE Communications, Liaison, and Disclosure Division. She previously taught various accounting courses at Lincoln Land Community College for 18 years. She is a certified public accountant (CPA) and resides in Raymond, Illinois where her family farms.

Learning Objectives: By taking this self-study course, learners will be able to:

  1. Identify tax procedures associated with filing status, dependency exemptions, and tax benefit allocation when dealing with divorced taxpayers
  2. Recognize the tax effects when property or tax attributes are divided in the divorce process
  3. Recall characteristics that qualify alimony for specific tax treatment
  4. Apply tax rules and regulations to retirement assets divided during the divorce process
  5. Identify types of relief available under innocent and injured spouse provisions and how to apply for relief
  6. Denote situations in which legal fees might be deductible.

CPE Credits (qualifies for IRS): 2.0. Final exam must be passed with a score of 70% or better.

Delivery Method: QAS self-study (online self-study)

Program Level: Overview

Field of Study: Taxes

Prerequisite(s): Professional experience preparing and amending federal and state tax returns and a basic understanding of tax rules for married individuals.

Materials: Upon purchase, the transaction receipt that is provided via email will contain instructions to access the course materials.

Advance Preparation: None

Please see the CPE FAQ for more information.

Last updated 4/13/2017 8:01:06 AM

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