The purpose of this series of courses is to bring the tax preparer ``up-to-speed'' in the most efficient way possible for the tax preparation season. It offers quick answers and hands-on help for tax return preparation that has become increasingly complex by several recently passed tax Acts. The first course in the series will introduce you to the fundamentals of federal income tax and will give you an overview of the general income tax structure. The topics presented in this initial course are discussed in general terms and will be covered at length in subsequent courses in this series. It is essential to clearly and thoroughly understand these basic principles. Even though you may already be familiar with much of the subject matter, you are urged to take this introductory course for a quick brush-up. This course will review filing requirements, exemption amounts, exemption eligibility requirements, and the phaseout rules for high-income individuals. There is also a sample 1040 return filled in for a hypothetical family. The return illustrates many of the concepts discussed throughout this Course. Visit the CCH Learning Center Website For More Information, To Purchase and To Enroll.