Federal CE
2016 2 Hours Filing Status and Exemptions

2016 2 Hours Filing Status and Exemptions

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At the end of this lesson the student will:

  • Define the five filing statuses and the requirements for each
  • Know when a return needs to be filed
  • List the dependent tests qualification
  • Explain the tie-breaker rules for dependents
  • Describe the difference between custodial and noncustodial parent
  • Understand the requirements for a taxpayer to claim a qualifying child or qualifying relative
  • Recognize the difference between a qualifying dependent and a qualifying relative
  • Recall the tests to be a qualifying child
  • Identify when and who must file a decedent return

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