This course introduces students to the fundamental principles of individual income taxation in the United States. The course covers the federal tax structure, taxable and non-taxable income, deductions, credits, and filing requirements. Emphasis is placed on applying tax law to real-life scenarios, interpreting the Internal Revenue Code, and understanding the ethical considerations involved in tax planning and compliance. By the end of the course, students will gain practical knowledge to prepare basic individual tax returns and engage in strategic tax planning.