How to Use this Index:
You can open the Form 1040 training platform using the link above. You can also click on any active link in the index below to learn more about the topic.
Currently, only the topics that are active as links are available and updated.
As we move forward, more and more lessons will become active.
Please note that I have not performed beta testing on this platform yet. Alex and I will do that on Monday. In the meantime, your feedback is welcome on how to improve the training platform. Send a text or email or give me a call.
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| PART 1 — GENERAL INFORMATION | |||||||
| Lesson | Due Date | ||||||
| Lesson | Extension | ||||||
| Lesson | Who Must File | ||||||
| PART 2 — HEADER | |||||||
| Lesson 1 | Tax Year | ||||||
| Lesson 2 | Filed pursuant to section 301.9100-2 | ||||||
| Lesson 3 | Combat Zone | ||||||
| Lesson 4 | Deceased Taxpayer | ||||||
| Lesson 5 | Deceased Spouse | ||||||
| Lesson 6 | Other | ||||||
| PART 3 — TAXPAYER(s) IDENTIFYING INFORMATION | |||||||
| Lesson 7 | Name | ||||||
| Lesson 8 | Social Security Number | ||||||
| Lesson 9 | Address | ||||||
| Lesson 10 | Checkbox if Main Home | ||||||
| Lesson 11 | Presidential Election Campaign | ||||||
| PART 4 — FILING STATUS | |||||||
| Lesson 12 | Single | ||||||
| Lesson 13 | Married Filing Jointly (MFJ) | ||||||
| Lesson 14 | Married Filing Separately (MFS) | ||||||
| Lesson 15 | Head of Household (HOH) | ||||||
| Lesson 16 | Qualifying Surviving Spouse (QSS) | ||||||
| Lesson 17 | Qualifying Person for HOH or QSS Checkbox | ||||||
| Lesson 18 | Treating Nonresident Alien or Dual-Status Alien Spouse as a U.S. Resident Checkbox | ||||||
| PART 5 — DIGITAL ASSETS | |||||||
| Lesson 19 | 'Transfer of Digital Assets' Box | ||||||
| PART 6 — DEPENDENTS | |||||||
| Lesson 20 | Dependents Identifying Information | ||||||
| Lesson 21 | Lived With Taxpayer More Than Half of 2025 Checkbox | ||||||
| Lesson 22 | Full-time Student Checkbox | ||||||
| Lesson 23 | Permanently and Totally Disabled Checkbox | ||||||
| Lesson 24 | Credits | ||||||
| Lesson 25 | MFS or HOH Lived Apart From Spouse Checkbox | ||||||
| PART 7 — INCOME | |||||||
| Lesson 26 | Source of Income | ||||||
| Lesson 27 | Line 9 Total Income | ||||||
| Lesson 28 | Line 10 Adjustments to Income | ||||||
| Lesson 29 | Line 11 Adjusted Gross Income (AGI) | ||||||
| PART 8 — DEDUCTIONS FROM INCOME | |||||||
| Lesson 30 | Line 12 Standard or Itemized Deduction | ||||||
| Lesson 31 | Line 13 Additional Deductions | ||||||
| Lesson 32 | Line 14 Total Deductions From Income | ||||||
| Lesson 33 | Line 15 Taxable Income | ||||||
| PART 9 — TAX ON INCOME | |||||||
| Lesson 34 | Line 16 Tax on Income | ||||||
| Lesson 35 | Line 17 Additional Tax | ||||||
| Lesson 36 | Line 18 Tax - Subtotal | ||||||
| PART 10 — NONREFUNDABLE CREDITS | |||||||
| Lesson 37 | Line 19 Child Tax Credit / Credit for Other Dependents | ||||||
| Lesson 38 | Line 20 Credit from Line 8 Form 1040 (Schedule 8812) Credits for Qualifying Children and Other Dependents | ||||||
| Lesson 39 | Line 21 Total of Nonrefundable Child Tax Credit / Credit for Other Dependents | ||||||
| Lesson 40 | Line 22 Tax - Subtotal | ||||||
| Lesson 41 | Line 23 Other Taxes | ||||||
| Lesson 42 | Line 24 Total Tax Liability | ||||||
| PART 11 — PAYMENTS | |||||||
| Lesson 43 | Line 25 Federal Income Tax Withheld From . . . | ||||||
| Lesson 44 | Line 26 Estimated Tax Payments Made for Taxc Year 2025 | ||||||
| Lesson 45 | Estimated Tax Payments Made With Former Spouse Box | ||||||
| PART 12 — REFUNDABLE CREDITS | |||||||
| Lesson 46 | Line 27 Refundable Credits | ||||||
| Lesson 47 | Line 28 Additional Child Tax Credit (ACTC) | ||||||
| Lesson 48 | Line 29 American Opportunity Credit | ||||||
| Lesson 49 | Line 30 Refundable Adoption Credit | ||||||
| Lesson 50 | Line 31 Other Payments and Refundable Credits From Schedule C | ||||||
| Lesson 51 | Line 32 Total Other Payments and Refundable Credits | ||||||
| Lesson 52 | Line 33 Total Payments | ||||||
| PART 13 — REFUND | |||||||
| Lesson 53 | Line 34 Amount of Tax Overpaid | ||||||
| Lesson 54 | Line 35 Direct Deposit Information | ||||||
| Lesson 55 | Line 36 Amount Applied to 2026 Estimated Tax | ||||||
| PART 14 — BALANCE DUE | |||||||
| Lesson 56 | Line 37 Amount You Owe | ||||||
| Lesson 57 | Line 38 Estimated Tax Penalty | ||||||
| PART 15— THIRD PARTY DESIGNEE | |||||||
| Lesson 58 | Third Party Designated Checkbox | ||||||
| Lesson 59 | Designee's Name | ||||||
| Lesson 60 | Designee's Phone Number | ||||||
| Lesson 61 | Designee's PIN | ||||||
| PART 16 — SIGNATURE BLOCK | |||||||
| Lesson 62 | Jurat | ||||||
| Lesson 63 | Taxpayer's Signature and Date | ||||||
| Lesson 64 | Spouse's Signature and Date | ||||||
| Lesson 65 | Identity Protectioon PIN | ||||||
| Lesson 66 | Phone and Email | ||||||
| PART 17 — PAID PREPARER BLOCK | |||||||
| Lesson 67 | Name | ||||||
| Lesson 68 | Signature and Date | ||||||
| Lesson 69 | PTIN | ||||||
| Lesson 70 | Self-Employed Checkbox | ||||||
| Lesson 71 | Preparer's Firm Information | ||||||