A Brief History of Marriage in the Tax Code 1 Credit
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Mar 20, 2024 | 11:30 AM
ET
Did you know that the concept of filing statuses was absent in the early days of tax legislation?
The tax code, initially named the "Individual Income Tax," took the term "individual" quite literally during its inception. Back in 1862, when the first income tax was imposed, and again in 1913 when income taxes became a permanent fixture, taxpayers were categorized as "individuals" regardless of their marital status. It wasn't until 1948 that filing statuses were introduced into the tax code.
This enlightening webinar delves into the historical landscape of taxation, shedding light on how taxes were structured in the early years. We explore the intriguing reasons behind the introduction of filing statuses, with a particular focus on the role of community property states and the complexities of community property law in shaping this development. Additionally, we scrutinize how Congress has continually adjusted tax brackets since 1948, inadvertently creating what's known as the "marriage penalty."
Key topics covered in this course:
Join this CE Tax Webinar to learn more about the fascinating history of how the taxation of marriage has evolved through the years.
Looking to fulfill your Enrolled Agent (EA) Continuing Education (CE) requirements? MY-CPE online Enrolled Agent CE courses are the best for you. Earn EA CE credits while enhancing your domain knowledge and expertise in diverse tax regulations and practices. Our courses are designed to provide you with the latest updates and deep insights to keep you ahead in your field. With flexible scheduling and a user-friendly platform, MY-CPE offers you a greater convenient and interactive learning experience. Join MY-CPE today and take the next step in advancing your career as an Enrolled Agent.
Valid upto : Oct 20, 2025
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Jason Dinesen (EA, LPA) is a tax nerd, entrepreneur, tax expert and a well known presenter of continuing education courses. He has an impeccable acumen for tax subjects, by virtue of which, he is known to create very well researched course materials helping individuals and businesses with accounting, bookkeeping, tax preparation, and business advisory in various industries.
Known for his sharp tax interpretations, he is one of the quickest to bring the analysis of the latest tax updates and IRS guidance to the professional community. Jason has coached over 200,000 accounting, tax, and HR professionals on various topics of accounting, individual taxation, corporate taxation, professional ethics and much more.
He has presented over dozens of webinars on Form 1099 (MISC & R); marriage in the tax code; tax updates; the new Form W-4, payroll updates, filing status, tax credit and other issues relating to the modern-day household setting.
Moreover, Jason is known to be producing every other webinar/course a little different and updated from the previous one. No wonder, he is a top ranked presenter whose webinars and self-study course materials are very well received by the audience.
He also teaches 2 classes at Simpson College, Individual Income Tax and Business Analytics.
Jason was born and raised in Iowa and has a degree in corporate communications from Simpson College in Indianola. He has a big family that includes his wife, two sons, 5 cats and 3 dogs. Jason holds season tickets to University of Iowa football, and enjoys using his chainsaw. Topmost item in his 2022 bucket list is to learn how to properly ‘nose & taste’ whisky.
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To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.
After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.
We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
GS
An informative, comprehensive history lesson which shows how the passage of time can reverse tax laws several times. Also showed how IRS tax lawmakers discounted the role of women in the workplace.
CH
Nice summary of the history that gives a perspective on how regulations have evolved and the underlying motivations.
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