Name: Filing Status and Dependents Updated for 2025
Price: 91 USD

What You'll Learn

check_circleIdentify the five IRS filing statuses and determine the most beneficial status for different taxpayer scenarios.

check_circleApply updated 2025 IRS rules to correctly classify qualifying dependents.

check_circleDistinguish between dependent types: qualifying child vs. qualifying relative.

check_circleAnalyze real-world situations to select the correct filing status and claim eligible dependents.

check_circleRecognize changes in tax benefits and credits related to dependents for the 2025 tax year.

check_circleAvoid common errors when determining filing status and dependency eligibility on tax returns.

About This Course

This course will help you learn how to accurately determine filing status and identify qualifying dependents under the updated 2025 tax rules, including key changes affecting eligibility and tax benefits.

This course covers:

Dependent Claims: Distinguish between Qualifying Child and Qualifying Relative, their specific tests (relationship, residency, age, support, gross income, joint return), and associated tax benefits (Child Tax Credit, Earned Income Credit, etc.).
Complex Dependent Scenarios: Navigate tie-breaker rules, multiple support agreements, and the unique considerations for divorce, separated parents, and foster children.
Filing Statuses In-Depth: Understand the five core statuses—Single, Married Filing Jointly/Separately, Qualifying Surviving Spouse, and Head of Household—including how marital status is determined and the significant impact on tax rates, AGI limits, and overall liability.
Nuanced Status Rules: Explore the precise requirements for Qualifying Surviving Spouse and Head of Household, including "abandoned spouse" provisions and the intricate 'maintaining a home' test.

By the end of this session, you will be equipped to identify common pitfalls and confidently advise on strategic decisions related to dependent claims and filing status, enhancing your professional competence and ensuring compliance with updated IRS guidelines.

Your Instructors

Lambers Inc.

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star5,389 reviews

Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.

Jason Dinesen

LPA, EA

Jason Dinesen is the President of Dinesen Tax & Accounting, P.C., a public accounting firm in Indianola, Iowa. His practice focuses on accounting and bookkeeping services, tax preparation and business advising to individuals with a business focus ranging from home-based businesses to multistate corporations and not-for-profits. Dinesen has extensive experience working with a third-party administrator of retirement plans and is a prior presenter of multiple 1099 seminars. Dinesen majored in corporate communications with a minor in management from Simpson College.

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

Filing Status and Dependents Updated for 2025

What You'll Learn

About This Course

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