Member Price » $39.00 | Non-Member Price » $49.00Course Description: This course introduces the Tax Professional on the requirements that need to be reviewed when assisting a client on determining the proper filing status for the current tax year. It discusses whether a couple is “”considered married”” on the last day of the tax year under all the pertinent facts and circumstances. The course reviews the rules pertaining to a “”Qualifying Widow(er)”” and when a taxpayer qualifies for a filing status of “”Head of Household””. In addition, the course addresses the determination of who is a “”qualifying child”” and the tests involved in doing so. Also discussed is the definition and qualifications of claiming a dependency exemption for someone who is a “”qualifying relative””. The course will review the requirements of the “”shared responsibility payment”” issues under the Affordable Care Act (ACA) when claiming someone as a dependent.