Innocent Spouse Relief - From Application to Alleviation of Tax Burden

Spouses filing joint returns are joint and several liable for any resulting taxes. This liability follows both spouses until paid, even if the spouses later divorce. Innocent spouse relief provides the opportunity to escape joint and several liability in certain circumstances.
$15.00
Prerequisites

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

Spouses filing joint returns are joint and several liable for any resulting taxes. This liability follows both spouses until paid, even if the spouses later divorce. A person can find themselves saddled with tax debt due to their spouse’s failure to accurately report their taxable items. Innocent spouse relief provides the opportunity to escape joint and several liability in certain circumstances. This course will explore the requirements to qualify under different areas of Innocent Spouse protection.  

Upon completion of this self-study course, you will be able to:

  • Recognize when a spouse must elect the innocent spouse defense and the conditions that must be met to apply.
  • Recognize the types of innocent spouse relief provided and understand the rules applicable to each.
Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
CPE Facts
NASBA 1 QAS Self-Study Taxes N/A 103137
CTEC 1/0 Self-Study Federal Tax Law 3038-CE-0238 3038
IRS 1 Self-Study Federal Tax Law FQTGU-T-00379-20-S FQTGU
Texas State Board of Accountancy 1 Self-Study Taxes 100324 002921
Pennsylvania State Board of Public Accountancy 0.5 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.

Affilliation

 

Drake Software is an IRS-qualified sponsor of continuing professional education.

 
 

Drake Software is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, www.learningmarket.org

Drake Software has been approved by the California Tax Education Council to offer the Innocent Spouse Relief - From Application to Alleviation of Tax Burden course, CTEC #3038-CE-0238, which provides 1 hour of federal credit and 0 hours of 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, at (877) 850-2832, or at www.ctec.org.

 

Drake Software is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Course Policies

Send cancellation requests to Support@DrakeCPE.com. Requests must be made within 30 days of purchasing the course. To be granted a full refund, you must not have completed and earned continuing education for the course. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns or complaints regarding courses, contact the DrakeCPE support team at Support@DrakeCPE.com.

Other Details
Last Revision August 2020
Course Expiration The CPE portion of this course expires one year from date of purchase