This course - one in our "Understanding the Principals of Individual Taxation" (UtPoIT) series - will cover the various rules and exceptions to the rules in regards to the filing requirements and filing statuses for Form 1040 series returns. In addition to covering the basics of who needs to file and how they need to file; extra care will be given to the "exceptions to the rule" and what income/tax requirements may trigger a need to file versus when a return is not required. This topic will cover TY2024 tax law, but can be almost universally applied to any tax year currently under normal statutory limits.