CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Innocent Spouse Relief

  • AFSP
  • CPA (US)
  • EA
  • Tax Preparer
  • CPA/PFS
  • CTEC
Innocent Spouse Relief

1 Credit

FREE

Subject Area

Taxes

Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00167-20-O)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0179)

1 CE credit of Annual Filing Season program (AFSP)( IRS Approved : GEHNZ )

1 CPD credit (Verifiable) for CPA/PFS

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00167-20-O)

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00167-20-O)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Upcoming Webinars

This Course is Also Available in Self Study (On-Demand)

Click Here

Course Description

Many married taxpayers choose to file a joint tax return because of certain benefits this filing status allows them. When filing jointly, both taxpayers are jointly and severally liable for the tax and any additions to tax, interest, or penalties that arise from the joint return even if they later divorce. Joint and several liability means that each taxpayer is legally responsible for the entire liability. Thus, both spouses on a married filing jointly return are generally held responsible for all the tax due even if one spouse earned all the income or claimed improper deductions or credits. In some cases, however, a spouse can get relief from being jointly and severally liable.

Innocent Spouse Relief is an application (Form 8857) by an “innocent” spouse for relief from the tax liabilities of the other spouse that arise as a result of filing a joint federal income tax return. Innocent spouse relief has been around for a long time, but in 2013 the IRS issued Rev. Proc. 2013-34, an extremely sophisticated and detailed procedure for applying for relief in a variety of circumstances, including circumstances where there has been coercion, intimidation, or abuse.

This Online CPE Webinar covers following Key Topics:

  • Various types of Relief
  • Claiming Innocent Spouse Relief
  • Disqualifying Situations
  • Innocent Spouse Relief
  • Common Issues With Time Limit
  • Separation of Liability Relief
  • Equitable Relief

Learning Objectives

  • To identify the cause for Innocent Spouse Relief
  • To recognize when clients are not entitled to Innocent Spouse Relief
  • To identify qualifying factors for equitable relief conditions
  • To recognize when and how the IRS contacts the spouse
  • To identify conditions which allow a taxpayer to qualify for Innocent Spouse Relief

Who Should Attend?

  • California Registered Tax Professional
  • CEO
  • CPA (Industry)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA

Testimonial

4.6

(375)
63%
31%
5%
0%
0%

SA

Thank you Mr.Ayar for clarifying quite a few items when it comes to representation and preparation of form 8857. I can now even better answer the clients I have who have asked me about filing this form.

SF

This is an area I know exists but it always seemed like a complex secret. This course really opened my eyes that it is an area that can be mastered and will be a tremendous tool in the tax representation business.

DL

The course is well organized.

MG

I could relate to the material and presenter's experience. This program alerted me to additional considerations with innocent spouse cases.

BC

Still one of the best of the best presenters on your platform

DT

The instructor was very knowledgeable and shared some excellent examples of occurrences.