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Introduction to Form 1040

This course offers participants an introduction to filing Form 1040 including general tax rules that affect every person who may have to file a federal income tax return.  It answers some basic questions: who must file, who should file, what filing status to use, and who qualifies as a dependent.


After completing the course, Individual Tax – An Introduction to Form 1040, the participant should be able to:

  • Identify who must file a U.S. Form 1040 Individual Income Tax return
  • Know when an individual should file a Form 1040 Individual Income Tax return
  • Describe when to file a Form 1040 income tax return under special circumstances
  • Complete the personal information section of the Form 1040
  • Distinguish between the five various filing statuses
  • Define who is a “qualified child” and “qualified relative”
  • Know who is required to sign returns
  • Discuss the levels of authorization given to paid preparers
  • Determine which records need to be kept and for how long

Course Guidelines

  • The self-study format allows you to access the material online 24/7 and study at your own pace
  • All Self-Study courses are to be completed, and the final exam submitted, within 1 year from the date of purchase as shown on your invoice. No extensions will be allowed.
  • To obtain CE credit, the participant must obtain a passing score of at least 70%.  Test takers will not be provided feedback on incorrect answers
  • Complete your final exam at any time and get graded instantly. You can retake the exam up to three times at no additional charge.
  • Upon passing the exam, you will be able to print your own certificate of completion.


This course material deals with complex matters and may not apply to particular facts and circumstances.  As well, the material contained reflects laws and practices which are subject to change.  For these reasons, the course material should not be relied upon as a substitute for specialized professional advice