This course covers claiming dependents - qualifying children and qualifying relatives. The rules have some overlap but there are significant differences between the two. A qualifying child opens the door for more tax benefits and credits than a qualifying relative. We will also touch on head of household filing status in this training.

Learning Objectives
  • Discover and define a qualifying child.
  • Explore and define a qualifying relative.
  • Identify and understand who can claim the kids in cases of divorce.
  • Recognize and understand the IRS’s "tiebreaker rules".
  • Identify and understand head of household filing status.
Last updated/reviewed: August 9, 2023
19 Reviews (106 ratings)

Reviews

5
Anonymous Author
A very well put together course and the instructor does a great job explaining the material. I also thought the examples were extremely informative. My only complaint is this is way too much material to cover in an hour CPE course. It's really packed with a good amount of information however probably should be a 1.5 credit course or more like 2 credits.

4
Anonymous Author
Fairly good summary of dependents claiming. I had no idea there were so many nuances involved. Instructor very knowledgeable. I only wish a matrix type table would have been provided for easy referencing back to because I won't remember half of this course down the road in a few months.

5
Anonymous Author
Sperb discussion on Dependents. The difference between Qualified Child and Qualifed Relative is explained very well. the Review of the TCJA and personal exemption estimate by the IRS was very infomative. Great Instructor!

5
Anonymous Author
Excellent course! Key factors were clearly defined and misperceptions were addressed. The instructor is clearly well-informed and communicates effectively.

5
Member's Profile
Good example real case scenarios to help one understand the rules of who can claim a particular dependent.

5
Member's Profile
I learened it " definition and understanding for Dependant" 6 yrs ago. This lesson remind them all.

5
Member's Profile
Good quick CE and reminder for tax preparers on who and how taxpayers can claim dependents.

5
Member's Profile
very informative about this tricky question. answered my questions re: non custodial parent

5
Anonymous Author
Complicated topic. Presentation helped aid understanding and provided helpful examples.

4
Anonymous Author
Course provided information in a clear and concise manner. A lot of good examples.

5
Member's Profile
I learned some helpful information regarding filing status and who can claim who.

5
Anonymous Author
Clear presentation of material and speaker was easy to listen to and understand.

5
Member's Profile
Jason’s course on claiming dependents was well prepared and presented.

5
Anonymous Author
Thank you very much, great job, very important information, wonderful

5
Member's Profile
useful and overview. good coverage. explains various scenarios.

5
Anonymous Author
Course is challenging, in a good way. Instructor is excellent.

5
Anonymous Author
This Tax course was definitely great refresher course.

5
Member's Profile
Excellent Course, very objective and easy to understand

5
Anonymous Author
Concise overview of the topic. Good examples used.

Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Course Introduction4:16
  Qualifying Child17:02
  Qualifying Relatives12:14
  Examples and Situations17:24
  Divorce5:40
  Head of Household2:14
CONTINUOUS PLAY
  Dependents: Who Can Claim Whom?58:50
SUPPORTING MATERIAL
  Slides: Dependents: Who Can Claim Whom?PDF
  Dependents: Who Can Claim Whom? Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam