PROGRAM CURRICULUM

U.S. Individual Tax Preparation Curriculum

Build practical knowledge of U.S. individual taxation through structured learning and guided application.

The program focuses primarily on U.S. Individual Tax Preparation, including Form 1040, document review, tax software, quality review, and documentation, with introductory exposure to selected business tax returns, professional communication, and Drake Tax workflows.

STRUCTURED LEARNING PATH

4

Curriculum Modules

Module 01

U.S. Individual Tax Preparation

Module 02

Selected Business Tax Returns

Module 03

Business Communication & Soft Skills Development

Module 04

Drake Tax Software & Capstone Projects

The curriculum includes 4 structured learning modules focused on U.S. individual tax preparation.

Students progress from U.S. tax fundamentals through income, deductions, credits, investments, rental activities, retirement income, self-employment taxation, related forms and schedules, and the preparation and review of Form 1040.

Learning is reinforced through guided exercises, case-based activities, software workflows, assignments, assessments, and instructor feedback.

LEARNING DESIGN

How the Curriculum Is Structured

KNOWLEDGE

PRACTICE

RESULT

4-MODULE CURRICULUM

Curriculum Modules

Module 1

U.S. Individual Tax Preparation

Topic 1 Introduction to U.S. Taxation

Build a foundation in the U.S. tax system, including the structure of taxation, the role of the IRS, filing requirements, taxpayer identification, tax deadlines, and the individual tax-return process.

Topic 2 Individual Income Tax Framework

Understand how gross income, adjustments, deductions, taxable income, credits, payments, and tax calculations connect within the individual income-tax framework.

Topic 3 Filing Status & Dependents

Learn how filing status and dependent eligibility affect an individual tax return, including filing-status selection, qualifying children, qualifying relatives, dependency rules, and residency considerations.

Topic 4 Income Recognition

Understand how different types of income are identified and reported for individual tax purposes, including wages, interest, dividends, business income, rental income, and investment income.

Topic 5 Adjustments to Income

Learn how eligible adjustments are reported and how they affect Adjusted Gross Income (AGI) and the individual income tax calculation.

Topic 6 Deductions

Understand the role of deductions in individual tax preparation, including standard and itemized deductions, deduction eligibility, supporting documentation, and Schedule A.

Topic 7 Tax Credits

Understand common tax credits available to eligible taxpayers, the requirements associated with selected credits, and how credits affect an individual’s final tax liability.

Topic 8 Tax Computation

Understand how taxable income, deductions, credits, withholding, and other relevant information work together to determine an individual’s tax liability, amount due, or refund.

Topic 9 Capital Gains & Investments

Learn how investment transactions are reviewed and reported, including cost basis, holding periods, capital gains and losses, and selected investment-income considerations.

Topic 10 Rental & Passive Activities

Develop an understanding of tax considerations associated with rental-property activity, including rental income and expenses, Schedule E, depreciation, participation considerations, and selected passive-activity rules.

Understand the tax treatment and reporting considerations associated with retirement income, retirement-plan distributions, Social Security benefits, and related Form 1040 reporting.

Topic 12 Self-Employment Taxation

Learn how self-employment activity is addressed within an individual tax return, including business income and expenses, Schedule C, self-employment tax, Schedule SE, and estimated tax considerations.

Topic 13 Special Topics

Receive introductory exposure to selected tax situations that may arise during individual tax-return preparation, including amended returns, IRS notices, identity-protection considerations, estimated tax, and selected international or other special tax situations.

Bring together the forms and schedules introduced throughout the program and understand how they flow into Form 1040 as part of a complete individual tax return.

Topic 15 Preparing & Reviewing a Sample Form 1040

Bring together the concepts developed throughout the curriculum in a structured training case that follows an end-to-end individual tax-preparation workflow.

Topic 16 Document Management

Learn how documents are collected, organized, reviewed, verified, recorded, and retained during Form 1040 preparation, including supporting records, workpapers, missing-information checks, document-retention practices, and confidentiality.

Module 2 — Selected Business Tax Returns

Receive introductory training in selected U.S. business tax returns, including Form 1065 — U.S. Return of Partnership Income, Form 1120-S — U.S. Income Tax Return for an S Corporation, and Form 1120 — U.S. Corporation Income Tax Return.

Module 3 — Business Communication & Soft Skills Development

Develop professional communication and workplace-readiness skills, including professional English, business email and chat communication, client and team communication, meeting participation, time management, teamwork, problem-solving, and interview readiness.

Module 4 — Drake Tax Software & Capstone Projects

Apply tax knowledge through guided Drake Tax software workflows and capstone projects designed to simulate professional tax-preparation activities.

PRACTICE IN PROFESSIONAL TOOLS

Professional Tax Software Workflows

Preparing an individual tax return involves more than understanding tax rules. Students also develop familiarity with the workflow used to organize, prepare, review, and manage returns within professional tax software.

The specific software platforms and level of access will depend on the finalized curriculum, licensing arrangements, and training environment.

TRAINING MAY INCLUDE:

Client setup and taxpayer information

Tax organizers and source documents

Data-entry workflows

Return calculations

Diagnostics and error review

Return review procedures

Printing and document management

Electronic filing workflows

Drake Tax software workflows, where applicable

Practical application is integrated throughout the program through guided exercises, case-based activities, software workflows, documentation activities, and instructor feedback.

The program concludes with a structured capstone project designed to bring together the technical and professional skills developed throughout the curriculum.

END-TO-END APPLICATION

Practical Learning & Capstone Experience

Students may be asked to:

The curriculum also develops professional skills relevant to accounting firms serving clients including:

LEARN WITH BFG TAX ACADEMY

Professional Skills Built Into the Curriculum

Business communication

Documentation practices

Quality review

Attention to detail

Professional conduct

Workplace readiness

YOUR NEXT STEP

Ready to Start Learning?

Explore the U.S. Individual Tax Preparation Career Program and take the next step toward building practical U.S. tax-preparation skills.

Modules

Months

150

Approx. Hours