Marital Status and the Adoption Credits, Moving Expenses and Gain on Sale of Main Home
Course Description:
In marital status, the goal is to identify which acts constitute consideration of marriage, as well as the benefits and consequences of obtaining married status. For the most part, the ability to file a married-joint return creates the most beneficial situation for taxpayers. In certain circumstances, like the adoption of a spouse's child, marital status can create adverse effects. In addition, this course identifies how to treat income from the sale of a main home, and how to handle moving expenses following the passage of the Tax Cuts and Jobs Act of 2017 (TCJA).
Learning Objectives:
- Explain the difference between withholding tax and estimated tax payments
- Identify due dates, including extensions
- Recognize the taxability of income, including wages, salaries, tips, and other earnings
- Explain the exclusion of gain from the sale of a principal residence
- Identify eligible moving expenses
- Identify eligibility for the adoption credit
- List the penalties to be assessed by the IRS against a preparer for negligent or intentional disregard of rules and regulations, and for willful understatement of liability
- Define requirements for safeguarding taxpayer information
Duration: 100 minutes
Who Should Attend: All tax practitioners advising individual clients
Course Level: Basic - story-based
Prerequisite: None
Advance Preparation: None
Delivery Method: Self Study - Internet Based
IRS CE: UBWMF-T-00340-25-S
CTEC: 6209-CE-00252
NASBA: 116347
Expiration: In accordance with NASBA standards, access to this course will terminate one year from the date of purchase. Incomplete courses will no longer be accessible beyond the one year deadline.
Last Modified: 10/9/2025
