Filing Status and Dependents

Lecture Content

Filing status and dependents are the foundation of every individual tax return. These basic concepts are also some of the most frequently misunderstood topics in tax law.

Topics Covered

* How marital status affects filing status
* Determining which filing status you qualify to use
* In-depth review of the Head of Household rules for being “considered unmarried”
* Rules for claiming personal and spousal exemptions
* In-depth discussion of the rules for claiming a dependent as a Qualifying Child
* Rules for claiming a dependent as a Qualifying Relative
* Tie-breaker rules to apply when more than one person qualifies to claim the same dependent
* Who can claim a dependent in divorce and separation situations
* How to claim a dependent when more than one person provides support

Terms of Use or Enrollment

Pacific Northwest Tax School’s course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students shall have twelve months from date of enrollment in any continuing education course, to successfully complete the course and receive their Certificate of Completion.