This
course focuses on the updated filing requirements surrounding individual
taxpayers across all filing types. Additionally, this course will go into
detail regarding the updated basic standard deduction, additional standard
deduction, personal 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.
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- Recognize the new standard deduction amounts across all filing statuses.
- Identify the requirements that must be met to file as any of the five filing statuses.
- Identify the new standard deduction and additional standard deduction amounts.
- Recognize the circumstances that will disallow taxpayers from taking the standard deduction.
- Identify when a taxpayer is required to file their federal income tax return.
- Recognize the various penalties associated with filing a return or paying taxes late.
- Identify the tax responsibilities and treatment of income associated with a recently deceased taxpayer.
Last updated/reviewed: Octobe 07, 2026
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Andrew Clark
Instructor
INTRODUCTION AND OVERVIEW
- Lesson 1 - Who is Required to File a Tax Return 5:14
- Lesson 2 - Tax Return Requirements 20:02
- Lesson 3 - Overview of Filing Statuses Single and Head of Household 19:10
- Lesson 4 - Overview of Filing Statuses Married Filing Jointly 12:12
- Lesson 5 - Overview of Filing Statuses Married Filing Separately and Surviving Spouse 10:34
- Lesson 6 - Overview of the Standard Deduction 12:56
- Lesson 7 - Filing Requirements for Individual Taxpayers 17:42
CONTINUOUS PLAY
- Inividual Filing Requirements 1:37:50
SUPPORTING MATERIAL
REVIEW & TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM locked
