Determining Qualifying Dependents On-Demand Webinar

Summary

Who’s claiming the child? It’s a question that is asked daily in any income tax practice. The determination of who is eligible to claim dependency can be complex and sometimes confusing. This can especially cause tax professionals to scratch their heads in a divorce or non-traditional family dynamic. This webinar will discuss the different family situations, and who is the eligible taxpayer that will be able to claim the child and the credits that are attached to the dependent child.

Objectives

Upon completion of this course, you will be able to:

• Identify the custodial vs. noncustodial parent
• Apply the five tests of a qualifying child
• Determine when and if a divorce decree can be used to determine dependency
• Identify when a child is a qualifying child or qualifying relative
• Identify when the CTC, ODC or ACTC is allowable

Course Details

This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.