This course serves as an introduction to the basic principles of federal income taxation of individual taxpayers and the general filing requirements of Form 1040, but it primarily discusses the determination of a taxpayer's filing status the requirements for an individual to qualify as a dependent of another taxpayer for use in determining filing status, deductions, and credits, and an election available to a parent(s) to report a child's interest and dividend income on their tax return instead of filing a separate tax return for the child. This course is updated to reflect legislative changes including the latest legislation.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.