Compass Tax Educators

One of the fundamental positions taken on an individual tax return is the filing status, which impacts not only the tax brackets, but also what deductions and credits the taxpayer can claim. Joint versus separate returns for married taxpayers are reviewed in-depth, as well as the requirements for the head of household and surviving spouse/qualifying widower statuses. 

Learning Objectives

• Explain how an individual qualifies for the head of household filing status.
• Explain how an individual qualifies for the qualifying widower filing status.
• Compare and contrast the joint and separate filing statuses for married individuals and when each is preferable.
• Describe the rules related to making a joint return election for married individuals.

Education Information

IRS Program Number: NMVBP-T-00207-22-S

Length: 100 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

Advanced Preparation: None

Program Level: Basic

Delivery Method: QAS Self-Study (NASBA) / On-Demand (IRS)

Field of Study: Taxes (NASBA) / Federal Tax Law Topics/Federal Tax Related Matter (IRS)

Credit hours: 2 NASBA CPE / 2 IRS CE

Information can be found quickly by searching key terms in the text/PowerPoint using the built-in search feature.

Course expires one year after purchase.

Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about the instructor.

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our refund and education policies.