Checkpoint Learning

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Dependent Status for Children of Divorced or Separated Parents  

CATEGORY: Taxation
  Nano Learning
0.2 CPE Credits
Level: Basic

When applying the rules to determine if an individual is a qualifying child or a qualifying relative, a special rule exists for the noncustodial parent of a child of divorced or separated parents. This rule is applicable only if certain requirements are met; otherwise the general rules of what constitutes a qualifying child or qualifying relative will determine who claims the child as a dependent. This nano-learning course includes a flowchart illustrating this special rule for divorce or separation situations and various examples. This basic level course is most beneficial to professionals new to individual tax returns for divorced or separated parents who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic. Not all state boards accept nano-learning courses for CPE credit. Please verify that your state board accepts nano-learning courses for CPE credit.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

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