DESCRIPTION
This module provides an overview of filing status, dependents, and basic taxpayer information used in preparing individual tax returns. Participants explore how common life events can impact filing status and dependency through guided brainstorming and discussion questions. The module examines the rules for qualifying children and qualifying relatives, including scenarios where a taxpayer may be claimed as a dependent. Learning is reinforced through a review quiz requiring participants to determine filing status and dependency outcomes based on client fact patterns.
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.

