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Uniform Definition of a Child

Edward L. Hobbs, Theresa J. Hrncir and Rhonda Richards

This course examines the new uniform definition of a child under the Working Families Tax Relief Act. The fundamental differences between the old terminology and new will be highlighted. The new definition will be examined and analyzed as to its terminology and its effect on taxpayers.

Topics covered include:

  • The dependency exemption
  • Who is a qualifying child and a qualifying relative
  • Special rules for divorced or non-custodial parents
  • Special treatment of missing children
  • Child tax credit
  • Earned income credit
  • Dependent care credit
  • Head of household filing status

Course Details
Price:  $12.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
CTEC course number:  1075-CE-1125
Course was last updated on:  04/20/06
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 1 CPE
QAS 1 CPE
CFP® (Accepted by the CFP Board) 1 CPE
Enrolled Agent (Accepted by the IRS) 1 CPE
CTEC Federal 1 CE

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.

User Reviews
Reviewer: Nobuyuki Y. submitted on 12/02/2008
Gain understanding overview of uniform definition of a child.
Reviewer: Floyd A. submitted on 08/14/2008
GOOD UPDATE - TIMELY
Reviewer: Jeffrey H. submitted on 06/14/2008
Review questions after a section.
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