Designed for individuals entering public accounting for the first time, this module provides the foundational knowledge and practical skills needed to succeed as a tax intern. No prior industry experience or academic coursework in taxation is assumed, making this an ideal starting point for those new to the profession.

The module begins by defining the public accounting firm, exploring the primary services these firms provide, and explaining how the annual tax cycle shapes day-to-day operations. Participants will learn where a tax intern fits within the engagement team and what is expected in terms of workflow, professional habits, and communication. Topics such as critical thinking, attention to detail, self-review procedures, confidentiality, and responding to reviewer feedback are addressed to help participants develop the professional behaviors that support a successful internship experience.

From there, the module builds core technical knowledge of the federal tax system. Participants will explore the role of the Internal Revenue Service, the concept of tax compliance, and the major filing deadlines that define the busy season. Common categories of income reported on Form 1040 are introduced alongside adjustments, deductions, and credits, with attention given to how each element affects taxable income. Participants will also learn to identify the source documents associated with major income and deduction categories and recognize when additional client information may be needed.

The module concludes with a practical application component in which participants prepare a basic individual income tax return. Participants will determine filing status, organize a client tax file, review source documents for inconsistencies, and complete Form 1040 with its supporting schedules. This hands-on exercise reinforces the technical and professional skills introduced throughout the module and prepares tax interns to contribute meaningfully from their first day on the job.