The Individual Tax Course introduces participants to the fundamentals of personal income taxation in the United States. The program covers the basics of the U.S. tax system, including the principles of federal and state tax laws. It explores the concept of tax residency and its impact on tax obligations, as well as income reporting requirements and tax filing deadlines. Particular attention is given to the consequences of late tax filing and payment violations.

Participants study various tax return forms, their contents, and application specifics, along with the different methods of filing tax returns and making tax payments. The course examines the progressive tax system, tax rates, and how different filing statuses affect income taxation. It also provides an overview of dependents for tax purposes, explaining how they are taxed and what tax benefits they may provide.

A significant part of the course is dedicated to income taxation, covering wages, compensation, benefits, pensions, capital gains, and investment income. Students analyze deductions and tax credits, learning how they influence the final tax amount. Special types of income taxes, such as the Net Investment Income Tax (NIIT) and the Alternative Minimum Tax (AMT), are also reviewed. Additionally, the course includes training on specialized tax preparation software, helping participants navigate tax filing tools effectively.

The course provides essential knowledge and practical skills for independently preparing individual tax returns and gaining a clearer understanding of U.S. tax laws.