Home / EA Course / SEE 1

Filing requirements, due dates and filing status

SEE 1 Chapter 3 · IRS outline 1A4, 1A5, 1A14, 5A13

Who has to file, by when, and as what? Filing status alone moves the standard deduction, the brackets and a dozen credits. The SEE loves it because one fact on December 31 can change everything. Nadia walks Theo through the season's mix: a new widow, a separated dad, a retiree who thinks he doesn't need to file, and a couple who should not have filed jointly.

In this chapter

1. Who must file a 2025 return
2. Due dates, extensions and special filing situations
3. Married filing jointly or separately
4. Head of household
5. Qualifying surviving spouse and choosing the best status

This chapter has 5 lessons and 65 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Who must file
• due dates and extensions
• disaster relief
• injured spouse basics
• single, joint, separate, head of household and surviving spouse
• choosing the best status

Chapter 2: Residency, citizenship, ITIN and Form 1040-NR · Chapter 4: Dependents