Tax Issues of Divorce Self-Study


Understanding the complications and economic effects of a divorce at the tax level reassures your clients their returns have been properly prepared. As a tax professional, it’s your responsibility to explain the tax implications of divorce, and report income and expense correctly on the individuals’ returns. When children are involved, it can be tricky to determine which taxpayer can claim an exemption for a child. This course will review how to distinguish between child support and other payments, as well as everything else you need to know to prepare a return that will best represent your client.


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

  • Identify the most appropriate filing status for separated or divorced taxpayers.
  • Summarize the exceptions to both spouses being jointly and severally liable when filing a joint return.
  • Distinguish which parent is eligible to claim a child as a dependent.
  • Recognize the difference between custodial and noncustodial parent for tax purposes.
  • Differentiate among alimony, child support and property settlements.
  • Summarize the tax treatment of a qualified domestic relations order (QDRO).
  • Determine if a divorced taxpayer has a carryover of an NOL, capital loss or passive loss.
  • Assess community property state complications.

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.


Presented by:

How to Earn CPE

To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better.

Self-study courses and exams generally expire one year from the date of purchase. The AFTR course expires on December 31 of each year as required by the IRS.

Cancellation Policy

​Because this is an online education offering, it is nonrefundable.

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