This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns. This course is typically taught only in the fall and summer semesters.This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns. Prerequisites with a grade of “C” or higher: ENG 155 or placement into ENG 101; MAT 155 or placement into MAT 101. This course is typically taught only in the fall and summer semesters.