This course covers the basics of who must file, when to file, filing status, personal exemptions, dependents, withholding and estimated tax.

At the end of this course beginning tax preparers will have an understanding of which form to use and the differences between each filing status, who is a dependent, tax withholding, estimated tax and certain penalties.

For more experienced preparers this is a review course for filing an income tax return. This course is based on material in IRS Publication 17 Chapter 1 The Income Tax Return.