When Two Become One (And Vice-Versa) – How Marriage and Divorce Affect Taxes


Tuesday, October 22, 2024 · 2:00 – 3:40 PM ET

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0169
IRS/RPO Approved Program
#7ZBUJ-T-00120-23-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00120-23-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, examines how marriage and divorce affect an individual's taxes. The program will focus on the immediate changes triggered by a wedding or divorce. Panelists also will discuss the sometimes tricky issues that arise from domestic partner arrangements and those difficult tax questions faced by a separating or divorcing couple. In addition, panelists will discuss the considerations affecting qualified plans in the case of a change in marital status.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of how changes in marital status affect an individual's tax returns and taxes.

Program Learning Objectives

  1. Identify the factors individuals must consider following a change in marital status.
  2. Identify how domestic partner arrangements impact tax returns.
  3. Identify how an individual's taxes may be affected following a divorce, separation, or annulment.
  4. Identify how a change in marital status can affect qualified retirement plans.

Program Outline

Getting Married

  • Filing Status
  • Change of name and address
  • Withholding changes
  • Premium tax credit

Domestic Partners

  • Filing status
  • Income reporting
  • Community income
  • Child of both partners
  • Child of one partner
  • Adoption

After Separation or Divorce

  • Filing status
  • Relief from joint liability
  • Change of name and address
  • Withholding changes
  • Premium tax credit
  • Effect of legal annulment
  • Alimony and separate maintenance
  • Child support
  • Who claims dependents
  • Property transfers

Retirement Plans

  • Beneficiary changes
  • Qualified Domestic Relations Order
  • IRA contributions

Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

IRS Panelist

Richard G. Furlong, Jr.

Richard G. Furlong, Jr.
Senior Stakeholder Liaison, Communications & Liaison Division, Internal Revenue Service

Mr. Furlong is a Senior Stakeholder Liaison in the primary IRS field liaison office to tax practitioner and industry organizations throughout the country.

Each year, Mr. Furlong represents IRS at both face-to-face seminars and online webinars where he discusses IRS policies and procedures, tax law updates, tax professional data security, and emerging areas of tax administration. In 2018 he served on a detail assignment to the IRS C&L Technical Communications Branch where he assisted with the development and implementation of the IRS communications and outreach strategy for various provisions of the Tax Cuts and Jobs Act (TCJA). In 2023 he is a member of the C&L "Clean Energy Credits" team developing outreach products and strategy for these credits. Mr. Furlong also coordinates the IRS-PA Practitioner Liaison meetings where he engages with the practitioner liaison representatives of Pennsylvania tax professional organizations. Mr. Furlong is a graduate of the University of Pennsylvania Wharton School with a Bachelor of Science degree in Economics.

Industry Panelists

Marc J. Dombrowski

Marc J. Dombrowski, EA

Marc J. Dombrowski, EA, specializes in IRS/State Collections Cases, settlements with the IRS, Tax Lien Releases and Corporate Officer Assessments. He has lectured since 1994 on advanced collection topics. As an Enrolled Agent, he is licensed to practice before the IRS in all 50 states. Recipient of the 2020 NAEA Excellence in Education and the NAEA President's Award for his contributions to the practitioner community.

He is a former contributor to CNBC, FORBES (online), the NAEA's EA Journal and the Wall Street Journal Online. He is a Level I, Level II, Level III and Graduate Level instructor with the National Tax Practice Institute. In addition to several Chapter EA speaking engagements, he has spoken for the NYS Society of EA's, CA Society of EA's/SUPERS, Florida EA Society, Missouri Society, NJ Society, Tennessee, Washington, Arizona, Michigan, Georgia, Louisiana, New England EA's, Utah EA Society, NATP and the Ohio EA Society's Annual Convention(s).

Timalyn S. Bowens

Timalyn S. Bowens, EA

Timalyn Bowens is the owner and lead accountant for Bowens Tax Solutions where she spearheads a team of industry specialists with 24+ years of collective experience serving clients and getting results. Timalyn began her career in 2011 at a distinguished global accounting firm, where she fell in love with taxes and tax law. She is also affectionately known as "America's favorite enrolled agent" by clients and colleagues across the U.S. When she isn't fighting tax debt, you can find her outside with her husband and daughter enjoying everything that nature has to offer.

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.

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