Love And Taxes And The Issues Of Filing A Joint Return
Register11:00am - 01:15pm MT
12:00pm - 02:15pm CT
01:00pm - 03:15pm ET
- 10:00 - 12:15 PM Pacific Time Zones
- 11:00 - 1:15 PM Mountain Time Zones
- 12:00 - 2:15 PM Central Time Zones
- 1:00 - 3:15 PM Eastern Time Zones
Important: Your webinar access link will come from webinar.host@bigmarker.com.
This course is an “optional prerequisite” course to NSTP’s Webinar titled “Do We Tie the Knot or Not?” This course reviews §7703 and the “Determination of Marital Status” for federal income tax purposes and discusses how individuals can file for a specific tax year. In addition, the presentation reviews §6013 and the election to file a return either as married joint or married separate after §7703 has determined that the couple is in-fact married for federal income tax purposes. §6013 also addresses the issues of “joint and several liability” of the tax reported on the joint return. The course also discusses:
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The filing of a joint return after the filing of separate returns vs. separate returns after a joint return in relation to a deceased spouse, and
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The election of filing a joint return with a nonresident alien spouse.
In addition, the session reviews the §6015 ‘relief from joint and several liability” for the tax reported on the joint return. The session addresses relief under the rules for “innocent spouse relief” an election under “limited liability relief” and “equable relief” granted by the IRS. The course also introduces relief by filing a petition in Tax Court. The course also addresses the benefits and burdens of filing a married separate return from a spouse.
At the conclusion of the webinar, the participants will have a stronger understanding for determining whether or not a taxpayer is married for federal income tax purposes. In addition, the Tax Professional will better understand the tax benefits of filing married separately or married joint, once it is determined that they are married for federal income tax purposes. For purposes of filing joint returns, the participant will also be better equipped to discuss with their clients, “joint and several liability” for the tax assessed on a joint return, as well as the issues for seeking relief from the joint liability under §6015 under the provisions of “innocent spouse relief”, “limited liability relief” and “equitable relief”.
Official Registry Statement:
The National Society of Tax Professionals is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
CTEC Disclosure Statement:
The National Society of Tax Professionals has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual "continuing education" requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Disclaimer:
Group Internet Based courses are interactive audio-visual presentation courses led by an NSTP Instructor. These courses include a pre-recorded session and may also include PowerPoints slides, a PDF textbook or both.
Although the NSTP has made every effort to ensure the accuracy of the materials and the seminar presentation, neither the author, the presenter nor the National Society of Tax Professionals assumes any responsibility for any individual's reliance on the written or oral information presented during the presentation. Each attendee should verify independently all statements made in the materials and during the seminar presentation before applying them to a particular fact pattern and should determine independently the tax and other consequences of using any particular device, technique or suggestion before recommending the same to a client or implementing the same on a client's or on his or her own behalf.
Administration Policies:
Registration
- Effective upon registration confirmation, the following applies: Due to the proprietary nature of NSTP course materials, all webinar and live-streaming course purchases are non-refundable, non-cancelable, and may not be transferred to another NSTP course.
- Executive Members who register and do not attend, will be charged the full course price.
- It is essential for each participant to register using their own name and email address; logging in with a different email may result in no CE credits being reported.
- Each link is unique to the registered email address and will not function if forwarded to another email.
Attendance Monitoring For CE
Group Internet Based courses use a popup tool to monitor attendance. According to guidelines, you need to respond to at least three popups per hour to qualify for continuing education credits. We have included several additional pop ups throughout the course to ensure that all participants have the opportunity to earn the full CE credits. CE credits cannot be earned by participating in the course via phone only.
Other Administration
- Once registrations are finalized, a link will be sent to the registrant's email address via BigMarker. Don't see your link? Check your spam and junk folders before contacting NSTP.
Cancellation
NSTP reserves the right to cancel any program or course for circumstances that are not under direct control of NSTP. If a course or program is canceled, participants will be refunded 100% of their registration fee.
More Information
For more information regarding refund, cancellation and complaint policies, please contact our office at 800-367-8130.
