Under U.S. federal income tax law, filing status determines the tax return form used. Form 1040 reports income and deductions. Tax preparers must know their clients filing status and the forms needed. This course reviews criteria for filing, applicable forms, due dates, possible extensions, and tax treatment for different income types, including how recent legislation impacts some of these topics for the 2025 tax year.

Learning Objectives

• Identify those persons who must file an individual federal income tax return and determine the appropriate filing status
• Identify the due dates and available extensions for filing of tax returns by individuals within the U.S., temporarily or permanently overseas, and in combat zones
• Correctly identify the tax treatment given to wages and salaries, tip income, fringe benefits, and other miscellaneous forms of employee and non-employee compensation