DESCRIPTION
This module introduces the topics of filing status and dependents. The material focuses on definitions, qualifications, exceptions, and practical applications of the topics. The learning for this module is delivered through a variety of lecture and flipchart examples, as well as discussion and exercise questions. There is an optional discussion question and case study.
LEARNING OBJECTIVES
- List common taxpayer life events that cause changes to filing status, dependents, and basic information.
- Identify each of the five filing statuses including common exceptions.
- Identify the qualifications for using each filing status.
- Identify the criteria for qualifying child and qualifying relative.
- Determine filing status under various client scenarios.
