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WiseGuides Study Tools for Accounting and Tax Professionals (813-670-9473)

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Filing Status and Requirements


Product Description

Delivery: Text Based
Instructor: WiseGuides
Credit Hours: 3
Field of Study: Federal Tax Update
Approval: IRS, CTEC
Course Description:

Tax Cuts and Jobs Act (TCJA) Changes

After 2017, there are changes pertaining to certain filing requirements. The Tax Cuts and Jobs Act

(TCJA), passed late in December 2017, suspended the following provisions for tax years 2018 through
2025, which will considerably change the filing process pertaining to dependents.

  • The personal and dependency exemptions are suspended.
  • The "Kiddie Tax" calculation is now linked to estate and trust tax rates rather than to the
  • parental rates.
  • This course applies to tax years 2018 and 2017, and for purposes of amending or preparing tax
  • years prior to 2017.
  • When reviewing the Study Questions and Final Exam Questions, please pay attention to which
  • tax year is referenced.
  • After completing this 3-CE hour self-study course, Filing Status and Requirements, you will be
  • able to:
  • Identify Tax Cuts and Jobs Act (TCJA) changes to exemptions, filing requirements, and Kiddie Tax
  • Determine which form (1040, 1040A, 1040EZ, 1040SR) must be used
  • Apply the rules to determine filing status
  • Identify the special rules for married filing separately
  • Figure the total support of a dependent

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