Federal Taxation I: Individuals, Employees, and Sole Proprietors

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This redesigned course is the first course in a four-course U.S. Federal Tax Specialization and reflects legislation from the One Big Beautiful Bill Act passed in 2025. It covers and focuses on the U.S. federal tax system as it relates to individuals, employees, and sole proprietors. Key concepts covered include gross income and items that are statutorily included or excluded in it, personal and business expenses that qualify as tax deductions, and the differing tax treatments for employees versus self-employed taxpayers. Unlike many other introductory courses in tax and as part of this course’s comprehensive wrap-up, learners will be provided with practical and tangible experience reporting both income and expenses on the main individual tax return used in the US Form 1040.

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Matthew Hutchens

Senior Lecturer of Accountancy