Course Quick Facts

  • Course Length: Approximately 1 hour and 20 minutes

  • Field(s) of Study:

  • Taxation (2.0 NASBA CPE Credits)

  • Fundamental and current tax law (2.0 CFP CE Credits)

  • Federal Tax (2.0 IRS EA CE credits)

  • Course Level: Intermediate

  • Who should attend: Tax practitioners who deal with complex family and dependency situations

  • Required Knowledge: Working knowledge of individual tax concepts

  • Advanced Prep: None

  • Expiration Date: Earlier of 8/01/2022 or 1 year from your purchase date

Learning Objectives

Determining dependency is normally straight-forward in most situations. However, with the changing family dynamic in more current times, practitioners are more often facing unique living and social situations from their clients. In these unique circumstances, determining who is a dependent and who isn’t can be difficult. Through true to life discussion questions and plain English explanations of code sections, this course explores the modern idea of dependency after the Tax Cuts & Jobs Act (TCJA).

  • Identify changes to the personal exemption

  • Indicate which tax credits are affected by dependency

  • Recognize the different types of dependents and the qualification tests for each type

  • Recall the rules for claiming a Qualifying Child in the instance where more than taxpayer may be eligible to claim the dependent

  • Determine which taxpayers are able to claim a Qualifying Relative in the case of a multiple support agreement



David Peters

David Peters is the Founder and Owner of Peters Tax Preparation & Consulting in Richmond, VA. He has over fourteen years of experience in financial services, including 3 years in the hedge fund industry and six years in the insurance industry. David was the first-ever Chief Financial Officer at - a position he held for over three years. He is a national CPE Instructor/Discussion Leader for the AICPA, Surgent, and Kaplan. He regularly teaches courses in accounting, finance, insurance, and ethics throughout the United States. He holds four Masters degrees. He contributes regularly to various CPA publications, including NCACPA’s Interim Report, SCACPA’s CPA Report, and VSCPA’s Disclosures. He was also a co-author of the 2018 Virginia CPA Ethics course – a required course for all CPA’s licensed in the Commonwealth of Virginia.

Course curriculum

  • 1


  • 2


    • Downloads

  • 3


    • Segment #1

  • 4


    • Knowledge Check #1

  • 5


    • Segment #2

  • 6


    • Knowledge Check #2

  • 7


    • Segment #3

  • 8


    • Knowledge Check #3

  • 9


    • Segment #4

  • 10


    • Knowledge Check #4

  • 11


    • Segment #5

  • 12


    • Knowledge Check #5

  • 13


    • Segment #6

  • 14


    • Knowledge Check #6

  • 15


    • Segment #7

  • 16

    Qualified Assessment

    • Qualified Assessment

  • 17


    • Final Steps to Receive CE Credit(s)...

    • CE Credit Information

    • Thank You!

Single Course Price

     Securities offered through Cetera Advisor Networks LLC, member FINRA/SIPC. Advisory services offered through Carroll Financial Associates, Inc., a Registered Investment Adviser. Carroll Financial and Cetera are not affiliated. Carroll Financial and Cetera are under separate ownership from any other named entity. 

     This site is published for residents of the United States only. Registered Representatives of Cetera Advisor Networks LLC may only conduct business with residents of the states and/or jurisdictions in which they are properly registered. Not all of the products and services referenced on this site may be available in every state and through every advisor listed. For additional information please contact the advisor(s) listed on the site, visit the Cetera Advisor Networks LLC site at

     Individuals affiliated with Cetera firms are either Registered Representatives who offer only brokerage services and receive transaction-based compensation (commissions), Investment Adviser Representatives who offer only investment advisory services and receive fees based on assets, or both Registered Representatives and Investment Adviser Representatives, who can offer both types of services. Tax services are provided by Peters Tax Preparation & Consulting, PC and are not provided by Cetera Advisor Networks or Carroll Financial.

David Peters Financial

Mail to: 8005-C, #129, Creighton Pkwy #129, Mechanicsville, VA 23111

1657 West Broad Street, #5, Richmond, VA 23220