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CPE Innocent Spouse Relief


Course name



Innocent Spouse Relief

Recommended CPE credit


5 CPE hours - CPE credit calculated as 100% of total study time (50 minute hour)


Level/ Prerequisite


Basic / None

Number of final exam questions


25

Interactive review questions?


Yes : 25

Course format:


Self study

Reference text:



IRS Publication 971 - Innocent Spouse Relief
23 pages

IRS Publication 555- Community Property
14 pages
 


Course last updated:


March 30, 2010

Subject classification:
 

Taxation

Learning objectives:

To understand:

·        the different types of tax relief available to married taxpayers filing jointly 

·         who may qualify for innocent spouse relief and how to obtain such relief

·        how community property is determined and how it affects your federal income tax liability