This course provides new staff with the fundamentals of individual tax preparation using Form 1040. Participants will gain hands-on understanding of filing requirements, income reporting, and deductions, while also being introduced to preparer responsibilities under Circular 230. Emphasis will be placed on accuracy, due diligence, and taxpayer rights, giving associates the confidence to prepare returns with proper compliance. The session will also introduce legislative updates, ethical considerations, and best practices in taxpayer data security. By the end, associates will be able to prepare basic returns, identify common issues, and understand their role in maintaining compliance and quality.
Course ID: STAF
Tax Staff Training – Associates (Entry Level)
Learning Objectives
- Identify preparer responsibilities and ethical obligations.
- Recognize and determine filing status and dependency eligibility.
- Recognize and classify common income sources (wages, interest, dividends).
- Recall and apply standard vs. itemized deductions correctly.
- Recognize and calculate basic refundable and nonrefundable credits (CTC, EITC).
- Recall and implement due diligence procedures in return preparation.
- Recall and apply Circular 230 rules in day-to-day practice.
- Recall key legislative updates for individual returns.
Major Topics
- Form 1040 essentials and schedules.
- Filing status, dependency rules, and income sources.
- Deductions and tax credits.
- Preparer due diligence and ethics.
- Legislative updates and IRS compliance.
Advanced Preparations
None
Who Should Attend
New associates and entry-level staff preparing individual returns.
Fields of Study
TaxesPrerequisites
None