1040 Preparation and Planning 2: Filing Status (2023)

Author: Sidney Kess, Barbara Weltman, Greg White

Filing status is the status used to determine the applicable tax liability from the tax table or rate schedules. It also impacts certain limitations, thresholds, and other rules. While filing status may seem like the simplest entry on the tax return, there is often much confusion.

This on-demand course discusses the various filing statuses and the related requirements, as well as innocent spouse relief. It also covers personal and dependency exemptions, and the phase-out rules for dependency exemptions.

Publication Date: September 2022

Designed For
Tax practitioners

Topics Covered

• Married Persons Filing Jointly
• Married Persons Treated as Unmarried Status
• Married Persons Filing Separately
• Community Property
• Marriage "Bonus" or "Penalty"
• Joint Return Barred
• Death of a Spouse
• Married Persons Signing a Joint Return
• Married Persons Filing Separately
• Married Persons Filing Separately: Special Dollar Limits
• Married Persons Filing Separately: Innocent Spouse
• Changing Filing Status
• Head of Household
• Head of Household: Support Requirement
• Head of Household: Alternatives
• Qualifying Widow(er)
• Innocent Spouse Relief (including Separation of Liability and Equitable Relief)

Learning Objectives

• List the different filing statuses
• Determine when it is better for married persons to file jointly or separately
• Explain special rules for those who die during the year
• Identify the requirements to claim innocent spouse relief
• Recognize correct statements about community property rules
• Identify requirements in determining whether a taxpayer who is legally married can be considered unmarried for head of household filing status purposes
• Recognize what a taxpayer seeking innocent spouse relief must do

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
None

Advance Preparation
None