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Love And Taxes And The Issues Of Filing A Joint Return

Course Price: N/A
CPE Credits
2
Advanced Preparation
None
Course Level
Introduction
Prerequisite
Knowledge of Federal Income Tax
IRS CPE
2
NASBA CPE
2
CTEC CPE
2
Author
Paul La Monaca CPA, MST
Course Description

This course is an “optional prerequisite” course to NSTP’s Webinar titled “Do We Tie the Knot or Not?” This course reviews §7703 and the “Determination of Marital Status” for federal income tax purposes and discusses how individuals can file for a specific tax year. In addition, the presentation reviews §6013 and the election to file a return either as married joint or married separate after §7703 has determined that the couple is in-fact married for federal income tax purposes. §6013 also addresses the issues of “joint and several liability” of the tax reported on the joint return. The course also discusses:

  • The filing of a joint return after the filing of separate returns vs. separate returns after a joint return in relation to a deceased spouse, and

  • The election of filing a joint return with a nonresident alien spouse.

In addition, the session reviews the §6015 ‘relief from joint and several liability” for the tax reported on the joint return. The session addresses relief under the rules for “innocent spouse relief” an election under “limited liability relief” and “equable relief” granted by the IRS. The course also introduces relief by filing a petition in Tax Court. The course also addresses the benefits and burdens of filing a married separate return from a spouse.

Learning Objectives

At the conclusion of the webinar, the participants will have a stronger understanding for determining whether or not a taxpayer is married for federal income tax purposes. In addition, the Tax Professional will better understand the tax benefits of filing married separately or married joint, once it is determined that they are married for federal income tax purposes. For purposes of filing joint returns, the participant will also be better equipped to discuss with their clients, “joint and several liability” for the tax assessed on a joint return, as well as the issues for seeking relief from the joint liability under §6015 under the provisions of “innocent spouse relief”, “limited liability relief” and “equitable relief”.

FAQ

To receive the member price, first log into your member account. Your member discount will then be automatically applied. We can also take your registration by phone.

Your registration confirmation will be emailed to you when your payment is processed. During our busy season, this can take up to 2-3 business days after we receive your registration.

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Yes. If you have a PTIN on file with us, we will submit your hours. To insure we have your correct info, please provide your PTIN when you register for a course. Please notify us if you have recently submitted a name change request to the IRS.

Your certificate will be emailed to you within 10 business days of the completion of the course.

Administration:
Refunds
  • Once your registration confirmation is emailed, due to the proprietary materials and content of orders are NOT ELIGIBLE for refund, cancellation, or transfer to another NSTP course.
Disclaimer
  • materials and presentations are intended to stimulate thought and discussion and to provide attendees useful ideas and guidance in the areas of federal taxation and administration. These materials as well as the comments of the instructors do not constitute and should not be treated as tax advice regarding the use of any tax procedure, tax planning technique, device or suggestion, or any of the tax consequences associated with them.
  • Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual’s reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials, and during the seminar presentation, before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any device, technique, or suggestion before recommending the same to a client or implementing the same on behalf of a client, or on the attendee’s own behalf.
  • materials & presentations are fully protected under copyright law. Any attempt to copy for resale, distribution, or use other than personal use for tax preparation will be fully prosecuted of the law.
Testing Policy
  • require a test for CPE. 3 attempts are allowed.
  • You have 1 (one) year from date of purchase to complete the course by taking the test.
More Information For more information regarding refund, cancellation, and complaint policies, please contact our offices at 1(800) 367-8130.