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Divorce and Taxes: Dependent Claims and Child Care Credits

Taxes

Divorce and Taxes: Dependent Claims and Child Care Credits

Course 30053C · 2 hrs · CPA & EA

Figuring out who gets to claim the kids—and related tax benefits—is one of the most common sticking points in divorce tax planning. This section covers the rules for claiming dependents when parents are divorced or separated, including qualifying child and qualifying relative tests. You'll also work through child and dependent care expense credits, how to calculate them based on adjusted gross income, and how the standard deduction interacts with dependent claims. Practical and straightforward for any practitioner working with divorced clients who have children.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Divorce and Taxes: Dependent Claims and Child Care Credits
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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We currently offer 125 active self-study courses in Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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