Course Information

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Same-Sex Marriage/Domestic Partner Tax Issues
Author: CCH Editorial Staff

Description:
The federal tax issues arising in connection with personal relationships have taken on increased significance recently with the recognition of domestic partnerships and same-sex marriages by a growing number of states. More than a one-quarter of U.S. states now recognize domestic partnerships, civil unions, or same-sex marriages.

This recognition raises a number of important tax planning, employee benefit analysis, and compliance issues for such couples.

These issues are discussed in this course.

  • Topics covered in this course include:
  • Family Tax Issues
  • Real Property Tax Issues
  • Employee Benefit Tax Issues
  • Gift and Estate Tax Issues
  • Property Transfers
  • Alimony
  • Social Security Benefits, Pensions, and Nonspousal Rollovers
  • Community Property Laws

Course Details:
Price:  $32.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
CTEC course number:  1075-CE-7102
Course was last updated on:  11/19/2009
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Library:
Learning Center Core

Technical Requirements:
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Credit Available For: Units
CPE 2.00 CPE
CTEC Federal 2.00 CE
Enrolled Agent (Accepted by the IRS) 2.00 CPE
National Registry Interactive 2.00 CPE
National Registry New Standards 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.