Module 1:

Introduction to U.S. Tax System

• Overview of the IRS

• Federal tax structure

• Tax year and filing requirements

• Taxpayer rights and responsibilities

Module 2:

Filing Status & Dependents

• Filing statuses explained

• Qualifying dependents

• ITIN vs SSN

• Dependency tests and rules

Module 3:

Income Types

• W-2 income

• Self-employment income (1099)

• Rental income

• Interest and dividend income

• Other taxable and non-taxable income

• Others

Module 4:

Adjustments, Deductions & Credits

• Above-the-line deductions

• Standard vs itemized deductions

• Child Tax Credit & Other Dependent Credit

• Education and other common credits

Module 5:

Self-Employment & Small Business Taxes

• Schedule C

• Business expenses

• Depreciation basics

• Estimated tax payments

Module 6:

Payroll, Forms & Reporting

• W-2 and 1099 forms

• Independent contractors

• Basic payroll tax concepts

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Module 7:

ITIN & Non-Resident Taxation

• ITIN applications and renewals

• Non-resident filing requirements

• Foreign income considerations

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Module 8:

Tax Compliance & Ethics

• Due diligence requirements

• IRS compliance rules

• Penalties and common errors

• Client confidentiality

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Module 9:

Tax Software & Practical Preparation

• Overview of tax software

• Preparing real tax returns

• Error review and quality control

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Module 10:

Client Management & Professional Practice

• Client intake process

• Documentation requirements

• Record retention

• Professional communication