In this module, the material focuses on a basic introduction to the different types of business tax returns. The material includes a detailed review of Form 1120, 1120S, and 1065.  The module focuses on the taxation of each type of entity.  The module concludes with a game called “Who Am I?” that discusses numerous characteristics of the different types of business entities.  There is an optional set of discussion questions focused on the relationship between the entity and its owners.