Book excerpt: Stay ahead of the curve in a competitive tax preparation environment with this course covering all of the essential developments impacting individual tax returns during the upcoming 2021 filing season. This course also includes a review of basic individual tax preparation information needed to prepare 2021 returns. Foreign account reporting is discussed, as is the problem of tax-related identity theft. Practices, procedures, and professional responsibility requirements mandated by Circular 230 are covered to equip the practitioner with the relevant information needed to complete a successful 2021 filing season.