1. Tax Fundamentals

• Introduction to Taxation
• Tax Terminology and Concepts
• Overview of Federal and State Tax Systems
• Filing Requirements and Status
• Understanding Tax Forms (e.g., Form 1040)
• Taxable vs. Non-Taxable Income

2. Individual Tax Preparation

• Step-by-Step Tax Return Preparation
• Wages, Salaries, and Other Income Sources
• Deductions and Credits (Standard vs. Itemized)
• Dependents and Exemptions
• Education Tax Benefits
• Retirement Contributions and Distributions
• Amended Returns and Penalties

3. Business and Self-Employment Taxation

• Taxation for Sole Proprietors (Schedule C)
• Small Business Tax Basics
• Self-Employment Income and Deductions
• Depreciation and Business Property
• Payroll Taxes (FICA, FUTA)
• Tax Planning for Entrepreneurs

4. Advanced Tax Topics

• Capital Gains and Losses
• Rental, Royalty, and Partnership Income
• Alternative Minimum Tax (AMT)
• Taxation of Investments and Property Transactions
• Estate and Gift Tax Basics

5. Specialized Tax Areas

• International Taxation (U.S. and Global)
• State and Local Taxation (SALT)
• Sales and Use Tax
• Agriculture, Marijuana, and Industry-Specific Tax Issues
• Cryptocurrency and Digital Asset Taxation

6. Tax Law, Ethics, and Updates

• Tax Law Changes and Annual Updates
• IRS Regulations and Compliance
• Ethics for Tax Professionals
• Recordkeeping and Documentation Requirements

7. Tax Software and Electronic Filing

• Introduction to Tax Preparation Software
• Electronic Filing Procedures
• Data Security and Fraud Prevention

8. Professional Certification and Career Development

• Preparing for IRS Enrolled Agent (EA) Exam
• Chartered Tax Professional (CTP) Pathways
• Continuing Education for Tax Professionals
• Client Interviewing and Communication Skills