ClientWhys Tax Course of the Month for June - California Registered Domestic Partners
Our featured course for June is California Registered Domestic Partners. RDP issues continue to plague practitioners because of conflicting aspects created by the IRS Chief Counsel Advice conclusion that RDPs are subject to community laws and the IRS’s narrow interpretation of “spouse” under DOMA. The course reviews the definition of what is and is not community income and how to allocate income and deductions between the partners. The course also explores the inconsistencies in Pub 555 with the treatment of self employment income and options available to the practitioner. The course also deals with: How to claim head of household filing status for an RDP: application of federal credits to individual returns, application of self-employment tax, qualifications for various type pension plans, and more. Various reporting techniques are suggested as a means of avoiding IRS informational reporting mismatches.
- Course Title: California Registered Domestic Partners
- Study Level: Intermediate
- Prerequisite: A basic understanding of income tax preparation
- Field of Study: Taxation
- CPE Credits: 2 Federal
- Study Material: 23-page online or downloadable course file (great reference material)
- Cost: $25.00
- Interactive: This course meets CTEC and NASBA requirements for an interactive course.
- CPE Acceptance: California, CTEC; Oregon, IRS and NASBA.
Study on-line at your own pace. Leave and come back and your work and answers will have been saved. When you finish, your on-line CPE certificate will be generated for printing or downloading.
Join us for this monthly workout at the tax gym! Increase your knowledge and awareness and make tax preparation less stressful. We look forward to your participation.
Lee Reams II
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