This is a basic level course on Divorce Taxation. It is the second part of a two-part series on the tax ramifications of divorce and separation. This course examines issues involving tax implications of the transferring of property between separated, divorcing or divorced spouses. This includes taxable and non-taxable transfers. The course also covers the disposition of the marital home as well as deductions for housing costs. Lastly, this course explains the division and tax treatment of income earned by the spouses during the marriage.

Course Level: Basic

Course Prerequisites: None

Delivery Method: Self-study

After completing this course you will be able to: 

• Understand the tax ramifications of property transfers incident to a divorce or separation including the tax implications of selling or transfer of the marital home; 
• Implement the filing status rules and the allocation of tax refunds for divorced or separated taxpayers; and 
• Effectively utilize the special rules for taxpayers who live in community property states.

CPE

2

CLE

N/A