Filing Requirements and Due Dates
A filing requirement depends on the taxpayer's status, age, gross income, and special filing triggers; the ordinary due date is only the starting point.
Study this topicPart 1 / Individuals
Preliminary Work and Taxpayer Data
Turn taxpayer facts into the correct filing framework before calculating tax. This domain tests intake, status, dependency, reporting obligations, and the information that controls the return.
8 focused lessons
Learn the rule, then work the decision.
Every lesson pairs a direct answer with a practical scenario, a common wrong turn, and a repeatable study action.
Filing Status
Filing status is determined from marital and household facts on the last day of the year, subject to special rules for certain surviving or separated taxpayers.
Study this topicDependents and Qualifying Persons
Dependency analysis starts by classifying a person as a potential qualifying child or qualifying relative and then applying the complete test for that category.
Study this topicTaxable and Nontaxable Income Intake
Income is generally taxable unless a specific exclusion applies, so intake must capture cash, property, services, and third-party forms rather than only wages.
Study this topicResidency and Citizenship Status
U.S. tax treatment can turn on citizenship, green-card status, substantial presence, elections, and treaty positions.
Study this topicForeign Accounts and Information Reporting
Foreign financial accounts and assets can create separate FBAR and Form 8938 duties, each with its own definitions, thresholds, and filing channel.
Study this topicIRS Notices and Prior-Return Review
Prior returns and IRS correspondence reveal carryovers, elections, unresolved mismatches, and deadlines that can change the current engagement.
Study this topicAdditional Taxes and Special Filing Triggers
Household employment, retirement-plan activity, investment taxes, and other special events can require schedules or returns beyond the ordinary Form 1040 workflow.
Study this topicTurn reading into retrieval
Test Part 1 with current IRS sample questions.
Use the free sample for immediate explanations, then continue with the PassFast question bank when you are ready for full coverage and performance reporting.