Lifecycle Financial Planning: Dependency
SKU: 06-454-01-CPE
Credit Hours: 2
CPE Category: Taxes
CE Category: Federal Tax
Program Level: Intermediate
Prerequisites: None
Delivery Method: Online Video
Instructor: David R. Peters, CPA, MST, CLU, CPCU
Course Description:
Through true to life discussion questions and plain English explanations of code sections, this course explores the modern idea of dependency after the Tax Cuts & Jobs Act (TCJA).
This course will discuss the following learning objectives:
- Identify changes to the personal exemption
- Indicate which tax credits are affected by dependency
- Recognize the different types of dependents and the qualification tests for each type
- Recall the rules for claiming a Qualifying Child in the instance where more than taxpayer may be eligible to claim the dependent
- Determine which taxpayers are able to claim a Qualifying Relative in the case of a multiple support agreement