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REG Becker Supplemental Course
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1. Welcome to Farhat Lectures -
2. How to Use This Course & Resources
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3. Choosing the Right CPA Discipline
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4. CPA Exam Study Tips & Common Questions
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🚀Introduce Yourself1 Topic
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🚨🚨🚨2026 AICPA Released Questions1 Topic
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REG 1: M1: FILING STATUS & FILING REQUIREMENTS📖Income Tax Formula2 Topics|2 Quizzes
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📖Filing Requirements - Who Must File A Tax Return & When?2 Topics
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📖Filing Status3 Topics|2 Quizzes
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📖Qualifying Child Vs Qualifying Relative3 Topics|2 Quizzes
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🎯AICPA Released Questions1 Quiz
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🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)✅REG CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Becker10 Topics|2 Quizzes
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🎥Understand the 4 Types of Simulations
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🎥REG AICPA 2024: MCQs
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🎥AICPA FAR 2024: Simulation # 1 Temporary and Permanent Difference: ==> Schedule M-1
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🎥AICPA FAR 2024: Simulation # 2 Tax Forms
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🎥# 1 REG Video Simulation
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🎥# 2 REG Video Simulation
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🎥# 3 REG Video Simulation
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AICPA 2025 REG MCQS Video Solution
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2025 AICPA Simulation REG: Form 1065 and K1
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2025 AICPA Simulation REG: MACRS Depreciation
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🎥Understand the 4 Types of Simulations
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REG 1: M2: GROSS INCOME 1📖Overview Of Taxable Income2 Topics|2 Quizzes
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📖Wages W-2 Income2 Topics|2 Quizzes
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📖Interest Income2 Topics|2 Quizzes
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📖Interest On Municipal Bonds2 Topics
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📖Original Issue Discount2 Topics
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📖Educational Saving Bonds Series EE Bonds2 Topics
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📖Penalty For Early Withdrawal (OBBBA)2 Topics
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📖Dividend Income2 Topics|1 Quiz
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📖How Dividend Are Taxed Explained With Example2 Topics
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📖Introduction To Capital Gains/Loss2 Topics
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📖Taxable Refund2 Topics
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📖Alimony Income2 Topics|2 Quizzes
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📖IRA Distributions2 Topics|1 Quiz
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📖Pension & Annuities2 Topics|2 Quizzes
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📖Social Security2 Topics|2 Quizzes
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📖Prizes/Award & Cancellation Of Debt2 Topics|2 Quizzes
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📖Gambling & Unemployment Compensation2 Topics
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📖Gifts & Inheritances2 Topics|1 Quiz
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📖Fringe Benefits1 Topic
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📖Life Insurance Proceeds2 Topics|2 Quizzes
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📖Scholarship & Fellowships2 Topics|2 Quizzes
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📖Damages / Compensation2 Topics|2 Quizzes
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📖Tax Benefit Rule2 Topics
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REG 1: M3: GROSS INCOME 2📖Business Income & Loss (Schedule C)2 Topics
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📖Hobby Losses OBBBA2 Topics|1 Quiz
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📖Transportation Expenses Deduction2 Topics
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📖Income Inclusions/Exclusions1 Topic|1 Quiz
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📖Meals & Entertainment Expense2 Topics|2 Quizzes
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📖Rental Income & Loss3 Topics|2 Quizzes
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📖Home Office Expense Deduction2 Topics|1 Quiz
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📖Net Operating Loss NOL2 Topics|2 Quizzes
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📖Excess Business Loss Limitation2 Topics
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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REG 1: M4: ADJUSTMENTS📖Deductions & Losses / For AGI / From AGI2 Topics|1 Quiz
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📖Self Employed Health Insurance Duduction2 Topics|1 Quiz
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📖Deduction For Half Of Self-Employment Tax2 Topics
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📖Retirement Plans2 Topics
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📖Deduction For Individual Retirement Account / Roth IRA2 Topics
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📖Roth IRA2 Topics|2 Quizzes
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📖Disallowed Deductions / Illegal Business / Political Contribution2 Topics
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📖Moving Expense Deduction For Active military Members (OBBBA)2 Topics|1 Quiz
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📖Accountable Plans & Non Accountable Plans2 Topics
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📖Health Savings Account - HSA2 Topics|3 Quizzes
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📖Student Loan Interest Tax Deduction For AGI2 Topics|1 Quiz
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📖Educator Expense Deduction2 Topics|1 Quiz
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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REG 1: M5: ITEMIZED DEDUCTIONS📖Deductions For Individual Taxpayers2 Topics
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📖Itemized Deduction Or Standard Deduction2 Topics|2 Quizzes
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📖Medical Expenses2 Topics|2 Quizzes
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📖State & Local Deductions SALT Schedule A (OBBBA)2 Topics|2 Quizzes
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📖Interest Deduction On Schedule A (OBBBA)2 Topics|2 Quizzes
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📖Charitable Contribution4 Topics|2 Quizzes
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📖Casualty & Theft Losses (OBBBA)2 Topics|1 Quiz
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📖Other Itemized Deductions (OBBBA)2 Topics|1 Quiz
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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REG 1: M6: QBI DEDUCTION & ADDITIONAL DEDUCTIONS📖Introduction To Qualified Business Income Deduction (OBBBA)2 Topics
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📖Qualified Business Income Deduction Wages & PPE Limitations (OBBBA)2 Topics
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📖Qualified Business Income Deduction Specified Services Business (OBBBA)2 Topics
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REG 1: M7: TAX COMPUTATIONS & CREDITS📖Compute Taxes Using Tables & Schedules2 Topics
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📖Introduction To Tax Credits2 Topics
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📖Dependent Care Credits2 Topics
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📖Elderly & Disabled Tax Credit2 Topics
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📖Education Credits2 Topics
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📖Adoption Tax Credit2 Topics
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📖Retirement Savings Contribution Credit2 Topics
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📖Foreign Tax Credit2 Topics
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📖Work Opportunity & Rehabilitation Expenditure Tax Credit2 Topics
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📖Research Credit2 Topics
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📖Child Tax Credit (OBBBA)2 Topics
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📖Earned Income Tax Credit (OBBBA)2 Topics
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📖Various Business Credits2 Topics|2 Quizzes
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📖Kiddie Tax Computation2 Topics|2 Quizzes
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📖Self-Employment, Additional Medicare & Net Investment Income Tax1 Topic|1 Quiz
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REG 2: M1: BASIS & HOLDING PERIOD OF ASSETS📖Introduction To Property Transactions2 Topics
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📖Basics Of Property Basis2 Topics|2 Quizzes
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📖Amount Realized2 Topics|2 Quizzes
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📖Gift Property - Tax Basis2 Topics|2 Quizzes
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📖Basis For Inherited Property2 Topics|2 Quizzes
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📖Personal To Business Use1 Topic
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📖Section 197 Amortization Of Intangible Assets2 Topics|2 Quizzes
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📖Capitalizing Versus Expensing2 Topics
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REG 2: M2: GAINS & LOSSES📖Recognized Vs. Realized2 Topics|2 Quizzes
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📖Introduction To Capital Assets2 Topics|2 Quizzes
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📖Netting Capital Gains & Losses2 Topics|2 Quizzes
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📖Capital Gains & Losses For Corporation3 Topics|2 Quizzes
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📖Wash Sale Loss2 Topics|2 Quizzes
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📖Disposition Of Personal Use Property2 Topics|1 Quiz
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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REG 2: M3: COST RECOVERY📖Cost Recovery / Half Year Convention2 Topics
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📖Mid Quarter Convention / Depreciation & Cost Recovery2 Topics
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📖Mid Month Convention / Depreciation Of Real Property2 Topics|2 Quizzes
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📖Section 179 Deduction2 Topics
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📖First Year Bonus Depreciation2 Topics|2 Quizzes
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📖Qualified Production Property OBBBA2 Topics
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📖Depreciation Of Listed Property2 Topics|2 Quizzes
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🎯Comprehensive Tests Including AICPA Released Questions1 Quiz
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REG 3: M1: C CORPORATION OVERVIEW📖Introduction To Corporate Taxation2 Topics
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📖Methods Of Accounting For Tax Purposes Cash & Accrual4 Topics
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📖Uniform Cost Capitalization (UNICAP)2 Topics|1 Quiz
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📖Excessive Executive Compensation2 Topics
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📖Business Gifts Deduction1 Topic|1 Quiz
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📖Corporate Charitable Contribution2 Topics
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📖Organizational Expenditures & Startup Cost2 Topics|1 Quiz
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📖Bad Debts Deduction2 Topics|1 Quiz
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📖Business Interest Expense Limitation2 Topics|1 Quiz
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📖Dividend Received Deductions2 Topics|2 Quizzes
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📖S Corp Vs C Corp Vs LLC Vs Partnership2 Topics
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REG 3: M2: DIFFERENCES BETWEEN BOOK & TAX📖Schedule M 1 Form 11202 Topics
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📖Schedule M 2 Form 11202 Topics
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📖Schedule M 3 Form 11203 Topics|1 Quiz
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REG 3: M3: C CORPORATION TAX COMPUTATION & CREDITS📖Introduction To Business Credits2 Topics
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📖Research & Experimental Expenditures2 Topics
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📖Corporate Foreign Tax Credit2 Topics
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📖Computing Corporate Income Tax Liability2 Topics|2 Quizzes
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📖Accumulated Earnings Tax / Personal Holding Company2 Topics|1 Quiz
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📖Estimated Tax Payments2 Topics|1 Quiz
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REG 3: M4: CALCULATING LOSS LIMITATIONS FOR C CORPORATIONS📖NOLs - Corporations3 Topics|1 Quiz
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🎯Comprehensive Tests Including AICPA Released Questions2 Quizzes
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REG 3: M5: S CORPORATION OVERVIEW📖Introduction To S Corporation2 Topics|4 Quizzes
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📖Seperately & Non Seperately Stated Items2 Topics|2 Quizzes
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📖S Corp: Fringe Benefits2 Topics
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📖Debt Vs Stock Basis & Losses Limitations2 Topics|2 Quizzes
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📖Distribution Form S Corporation5 Topics|2 Quizzes
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📖Accumulated Adjustments Account (AAA) Simulation1 Topic
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🎯Comprehensive Tests Including AICPA Released Questions2 Quizzes
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REG 3: M6: PARTENRSHIP OVERVIEW📖Introduction To Partnership2 Topics
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📖Partnership: Flow Through Entity2 Topics|2 Quizzes
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📖Partner's Basis (Overview)3 Topics|3 Quizzes
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📖Partnership Income Allocation Form 1065 & Schedule K2 Topics|2 Quizzes
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📖Guaranteed Payment In Partnership2 Topics
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🎯Comprehensive Tests Including AICPA Released Questions2 Quizzes
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📖REG 3: M7: TAX EXEMPT ORGANIZATIONS OVERVIEW📖Tax Exempt Organizations 501 C2 Topics|1 Quiz
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REG 3: M8: STATE & LOCAL TAX ISSUES📖Nexus2 Topics
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📖Allocation Versus Apportionment2 Topics
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📖Circular 230 Explained2 Topics|2 Quizzes
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REG 4: M1: CIRCULAR 230📖Tax Return Preparers Penalties2 Topics
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REG 4: M2: PROFESSIONAL RESPONSABILITIES & TAX RETURN PREPARER PENALTIES📖Licensing & Disciplinary Systems2 Topics|1 Quiz
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📖Aiding & Abetting Understatement Of Tax2 Topics|1 Quiz
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📖Tax Law Legislative Authorities2 Topics
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REG 4: M3: FEDERAL TAX PROCEDURES & TAXPAYERS PENALTIES📖Tax Law Administrative Authorities2 Topics
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📖Tax Law Judicial Authorities2 Topics
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📖Tax Law Hierarchy2 Topics|2 Quizzes
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📖IRS Audit/Examination Process2 Topics|1 Quiz
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📖Penalty For Failure To Pay & Failure To File2 Topics
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📖Accuracy Related Penalty2 Topics
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📖Failure To Pay Estimated Taxes2 Topics
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🎯Comprehensive tests including AICPA released questions : This is a practice mode session3 Quizzes
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📖Tax Preparer Legal Liability For Breach Of Contract & Negligence2 Topics
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REG 4: M4: LEGAL DUTIES & RESPONSABILITIES📖Tax Preparer Liability For Constructive Fraud, Gross Negligence & Fraud2 Topics|1 Quiz
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📖Confidential Communication Between Tax Preparers & Clients2 Topics|1 Quiz
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🎯Comprehensive tests including AICPA released questions : This is a practice mode session1 Quiz
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📖Contract Formation2 Topics|1 Quiz
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REG 5: M1: CONTRACTS (PART 1)📖3 Elements Of A Contract1 Topic|1 Quiz
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📖Contract Offer2 Topics
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📖Contract Acceptance2 Topics|1 Quiz
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📖Fraud & Mistakes2 Topics
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REG 5: M2: CONTRACTS (PART 2)📖Illegality, Minor, Intoxication2 Topics
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📖Statute Of Frauds2 Topics
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📖Impossibilities2 Topics|2 Quizzes
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📖Terms Related To Contract Law2 Topics
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📖Remedies2 Topics|1 Quiz
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📖Sales Article Of The Uniform Commercial Code (UCC)2 Topics|1 Quiz
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REG 5: M3: CONTRACTS (PART 3)📖UCC Defenses2 Topics|1 Quiz
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📖Delivery & Risk Loss2 Topics|1 Quiz
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📖Sale On Approval2 Topics
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📖Types Of Warranties Under UCC2 Topics|1 Quiz
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📖Remedies Under UCC2 Topics|1 Quiz
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🎯AICPA Questions: Contracts1 Quiz
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📖Agency 12 Topics|1 Quiz
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REG 5: M4: AGENCY📖Agency Law: Duties & Remedies2 Topics|1 Quiz
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📖Agent Power: Actual2 Topics|1 Quiz
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📖Agent Power: Apparent2 Topics|1 Quiz
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📖Agent Power Ratification2 Topics|1 Quiz
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📖Contractual Obligation2 Topics|1 Quiz
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📖Tort Liability2 Topics|1 Quiz
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🎯AICPA Questions: Agency1 Quiz
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📖Surety2 Topics|1 Quiz
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REG 5: M5: SURETYSHIP📖Surety Defenses2 Topics|1 Quiz
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📖Creditor With No Surety2 Topics
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📖Cosureties2 Topics|1 Quiz
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📖Mechanic's Liens2 Topics
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📖Fraudulent Conveyance2 Topics
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📖FDCPA2 Topics
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📖Secured Transactions2 Topics|1 Quiz
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REG 5: M6: SECURED TRANSACTIONS📖Attachment & Perfection2 Topics|1 Quiz
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📖Right Of Secured Creditors2 Topics|1 Quiz
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🎯AICPA Questions: Secured Transactions1 Quiz
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📖Six Types Of Bankruptcies2 Topics
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REG 6: M1: BANKRUPTCY (PART 1)📖Voluntary Chapter 7 & 112 Topics|1 Quiz
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📖Involuntary Chapter 7 & 112 Topics|1 Quiz
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📖Chapter 7 Liquidation2 Topics|1 Quiz
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REG 6: M2: BANKRUPTCY (PART 2)📖Chapter 11 Bankruptcy Reorganization2 Topics|1 Quiz
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📖Chapter 15 Bankruptcy2 Topics
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📖FICA Taxes Explained4 Topics|1 Quiz
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REG 6: M3: FEDERAL LAWS & REGULATIONS📖Federal Unemployment Tax Act (FUTA)2 Topics|1 Quiz
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📖Workers' Compensation2 Topics
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📖Premium Tax Credit2 Topics
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📖Affordable Care Act ACA2 Topics|1 Quiz
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📖Business Structure Overview2 Topics
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REG 6: M4: BUSINESS STRUCTURES (PARTT 1)📖General Partnership & Joint Venture: Formation2 Topics
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📖General Partnership & Joint Venture: Rights & Obligations2 Topics
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📖General Partnership & Joint Venture: Dissolution & Disasociation2 Topics|1 Quiz
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📖Limited Partnership2 Topics|1 Quiz
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📖Limited Liability Partnership2 Topics|1 Quiz
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📖Limited Liability Company2 Topics|1 Quiz
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📖Introduction To Corporation2 Topics
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REG 6: M5: BUSINESS STRUCTURES (PART)📖Formation Of Corporation2 Topics|1 Quiz
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📖Financing Of Corporation2 Topics|1 Quiz
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📖Rights & Duties Of Shareholders2 Topics
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📖Role Of BOD2 Topics
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📖Role Of Officers2 Topics|1 Quiz
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📖Fundemental Changes2 Topics|2 Quizzes
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🎯AICPA Questions: Bankruptcy, Federal Laws and Regulations, and Business Structures3 Quizzes
Participants 2346
Lesson 9,
Topic 1
In Progress
Hello Mohammed,
The dependent in an Abandoned Spouse situation doesn’t necessarily have to be a qualifying child. The dependent could be a parent or any other qualifying relative as long as they meet the criteria set forth by the IRS for dependency status. These criteria generally include financial support, relationship to the taxpayer, residency, and income thresholds, among others.
So, if a taxpayer meets the requirements for the Abandoned Spouse situation and their parent meets the criteria to be claimed as a dependent relative, the taxpayer could potentially claim their parent as a dependent for tax purposes.
Can someone file for HOH if:
– Legally married
– They are financially separated
– Has dependents
– One spouse paid more than half the cost of maintaining a household
– but the spouses are living together and have a regular emotional relationship
Hello Joseph,
Based on the scenario you described, the answer is No.
While the taxpayer meets the financial and dependent requirements, the dealbreaker here is that the spouses are living together.
For a legally married person to qualify for Head of Household (often called the “Abandoned Spouse” rule), they must meet the “Considered Unmarried” test. A strict requirement of this test is that the spouse must not have lived in the home at any time during the last 6 months of the tax year.
Since they are currently living under the same roof (regardless of their financial arrangement or emotional relationship), the IRS views them as married. Their only filing options would generally be Married Filing Jointly (MFJ) or Married Filing Separately (MFS).
I hope that clears up the rule!