Divorce and the Tax Implications 2026

Divorce brings emotional and financial challenges—and for tax professionals, it introduces complex compliance and planning issues. This course equips you with the knowledge to guide clients through critical tax implications during and after divorce.

We’ll cover filing status changes, joint vs. separate liability, and the allocation of credits and deductions. You’ll learn how to handle dependents, exemptions, and the importance of Form 8332, as well as strategies for managing property settlements, retirement accounts, alimony, child support, and carryovers.

If you advise clients during life transitions, this session is essential for delivering accurate, proactive tax planning. Register now and gain the confidence to navigate divorce-related tax issues with clarity and precision.

Publication Date: July 2026

Designed For
All Tax professionals requiring a dive into Divorce tax issues.

Topics Covered

• Divorce and the Tax Implications
• Divorce Overview
• Divorce Checklist & Planning
• Property Settlements
• Importance of the Details
• Custodial vs. Noncustodial Parents
• Case Study
• Credits Associated with Dependents
• Personal Residence Issues
• Retirement Accounts
• Alimony & Child Support
• Filing Status
• Exemptions
• Form 8332
• Social Security

Learning Objectives

• Identify conflicts of interest when advising divorcing clients
• Determine which parent is entitled to credits and deductions for dependents
• Identify who claims exemptions and apply related rules accurately
• Explain the role and importance of Form 8332 in dependency claims
• Develop tax planning strategies for clients during and after divorce

Level
Basic

Instructional Method
Self-Study

Field of Study
Taxes (2 hours)