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(ACCT 321) Federal Taxation I

Study of federal income tax laws through the preparation of tax returns for U.S. citizens, residents and nonresident aliens. Introduction to international tax treaties.

Credit Hours 3.0 Lecture
Prerequisites ACCT 301 with a C- or better
Offered Winter
Programs -

Course Outcomes

1. Become skilled at preparing moderately difficult U.S. individual and business income tax returns.
2. Become familiar with preparing the U.S. tax form 1040NR for non-resident alien taxpayers.
3. Develop the ability to research and find answers to tax questions related to U.S. tax laws or tax rules of other countries, using both printed and Internet resources.
4. Improve their ability to present tax planning topics in an understandable, professional manner way to their clients.
5. Study the principles and ideas behind the U.S. tax law.