Individual Filing Requirements
Overview
When filing a federal income tax return, it is very important to know who is actually required to file a return and the criteria surrounding the filing of a federal income tax return. This course will focus on updated filing requirements surrounding individual taxpayers across all filing types. Additionally, we will go into detail regarding the updated basic standard deduction, additional standard deduction, and penalty amounts. Finally, this course will go over the filing of a deceased taxpayer’s federal income tax return and the treatment of decedent income.
Find this course for your license
License or Certification
Regulator
Type
Learning Objectives
- Describe the requirements that must be met to file as any of the five filing statuses,
- Discuss the new standard deduction and additional standard deduction amounts across all filing statuses,
- Describe the circumstances that will disallow taxpayers from taking the standard deduction,
- Assess when a taxpayer is required to file their federal income tax return,
- Describe the various penalties associated with filing a return or paying taxes late, and
- Discuss the tax responsibilities and treatment of income associated with a recently deceased taxpayer
Designed For:
CPAs, EAs, and other tax professionals
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Course Information
Adding additional credit may change exam requirements.
| Advanced Preparation: | None |
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