Course Information

[click to return to the previous page]

Kiddie Tax: New Provisions Change Tax Planning
Author: Gary L. Maydew, Ph.D, CPA

Description:

This course contains detailed coverage of the kiddie tax as well as coverage of new law changes that are effective for tax years beginning in 2008. The course also contains tax-planning strategies that attempt to mitigate or eliminate the tax consequences of the kiddie tax. Tax planning suggestions are also provided at the end of the course.

Topics covered include:

  • History of family tax planning
  • Imposition of the kiddie tax
  • How the kiddie tax works
  • Determining which parent's marginal tax rate is used to compute the child's kiddie tax
  • Computing the child's tax
  • Sunset provisions of the kiddie tax
  • Other aspects of the kiddie tax
  • Tax planning strategies
Course Details:
Price:  $30.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
Advanced Preparation:  None
CTEC course number:  1075-CE-5274
Course was last updated on:  10/21/08
[click to buy this course]
Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
[click to download acrobat reader]
Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC Federal 2.0 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: Qing P. submitted on 12/22/2009
Learning objectives
Reviewer: Willy W. submitted on 12/09/2009
Good examples, weel organized
Reviewer: Amy M M. submitted on 10/20/2009
Thorough review of material
[click to buy this course]