Marital status and head of household
50 planned minutes
Filing Status, Dependents, and Household Evidence
TY2026 divided-household and eligibility practicum
Resolve competing household claims through a documented residence calendar, support and home-cost ledgers, Form 8332 scope, and benefit-by-benefit determinations. Synthetic cases distinguish head of household, dependency, EITC, child tax credit, and due-diligence obligations.
Intermediate | Federal Tax Law
Course status
4 live IRS CE hours are proposed, not approved or currently awarded. Provider and program review, qualified human technical review, actual instructional time, and any applicable CPA CPE determination remain outstanding. Self-study hours have not been validated.
Enrollment remains unavailable until course availability, schedules and applicable enrollment terms are confirmed.
Public topic outline
4 required modules provide 200 planned minutes. 2 optional modules expand the teaching library to 260 minutes. Planned time does not establish awarded credit.
Qualifying child and competing claimants
50 planned minutes
Released child and benefit-specific treatment
50 planned minutes
Qualifying relative, evidence, and preparer inquiry
50 planned minutes
Split-year residence and temporary absences
30 planned minutes
Prior disallowance and conflicting documents
30 planned minutes
Preparation and access
Working knowledge of Form 1040 and Schedule 8812; intended for EAs and CPAs.
Four synthetic core cases, 12 reviews and a protected 20-item final bank. One final form drafted; independent review and a second disjoint form remain outstanding. Instructor master delivered separately.
Instructor material and assessment keys are not available from this public site. Future learner access requires verified identity and an active entitlement to this course.
Course access status