Fundamentals of Individual Income Tax Preparation

Build a strong foundation in U.S. federal income tax preparation with Part 1 of our Income Tax Preparation Course. Designed for beginners and aspiring tax preparers, this course introduces the essential concepts, procedures, and responsibilities involved in preparing individual federal income tax returns for the 2025 tax year.

Through clear explanations, practical examples, and interactive exercises, students will learn how the federal tax system works, understand IRS requirements, and develop the foundational skills needed to evaluate common taxpayer situations accurately and responsibly.

Module 1: Introduction to Income Tax Preparation

Discover how federal income taxes work, the role of the Internal Revenue Service (IRS), and the responsibilities of a professional tax preparer. Learn about Form 1040, common income documents such as Forms W-2 and 1099, taxpayer interviews, information verification, and the importance of protecting confidential taxpayer information.