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Divorce and Taxes: Dependent Claims and Child Care Credits

Taxes

Divorce and Taxes: Dependent Claims and Child Care Credits

Course 30053D · 2 hrs · CPA & EA

Figuring out who claims the children after a divorce is rarely simple—and the tax consequences matter. This section works through the qualifying child and qualifying relative tests as they apply to divorced and separated parents, covering eligibility rules and how to determine which parent gets to claim each dependent. You'll also tackle child and dependent care expense credits, including how to calculate them based on adjusted gross income, and review how the standard deduction intersects with these claims. Essential reading for practitioners regularly working with divorced clients who have minor children.

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  • Hours: 2
  • Exam questions: 9
  • Eligible for: CPA & EA
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NASBA Area: Taxes

CPE requirements: See your state's CPE requirements

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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 388 active self-study courses in Accounting, 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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