Part 1 architecture
Individual Taxation Master Manual architecture for a commercial-grade EA Part 1 LMS.
This is a master curriculum specification, not finished textbook content. It defines the LMS architecture that should control future lesson, question, flashcard, exam, and AI tutor generation.
Version: 1.0 Draft Blueprint. Last reviewed: June 5, 2026. Tax year covered: Current IRS SEE cycle; verify current-year limits, forms, and instructions before publication.
Source priority: IRS primary authority; PSI for SEE administration.
Chapters
Target lessons
Target pages
Decision trees
Case studies
Question target
Flashcard target
Every chapter should generate into lessons, examples, case studies, questions, flashcards, form references, and decision trees before textbook expansion begins.
5 chapters mapped to IRS SEE Part 1 domains.
Chapter 1
Preliminary work with taxpayer data
Lessons: 7
Questions: 50
Flashcards: 100
Forms: Form 1040, Form 1040-SR, Schedule 1
Decision trees: Return intake workflow; Document-to-return mapping
Chapter 2
Preliminary work with taxpayer data
Lessons: 6
Questions: 50
Flashcards: 100
Forms: Form W-7, Form SS-5, Form 1040
Decision trees: SSN vs ITIN selection; Dependent identification validation
Chapter 3
Preliminary work with taxpayer data
Lessons: 7
Questions: 50
Flashcards: 100
Forms: Form 1040, Form 1040-NR, Form 8840
Decision trees: Citizen/resident/nonresident classification; Substantial presence test
Chapter 4
Preliminary work with taxpayer data
Lessons: 8
Questions: 50
Flashcards: 100
Forms: Form 1040, Form 8332, Form 8867
Decision trees: Single/MFJ/MFS/HOH/QSS selection; Considered unmarried test
Chapter 5
Preliminary work with taxpayer data
Lessons: 7
Questions: 50
Flashcards: 100
Forms: Form 1040, Schedule SE, Form 4868
Decision trees: Must-file threshold; Dependent filing requirement; Special filing trigger
4 chapters mapped to IRS SEE Part 1 domains.
Chapter 6
Preliminary work with taxpayer data
Lessons: 8
Questions: 50
Flashcards: 100
Forms: Form 1040, Schedule 8812, Form 8867
Decision trees: Qualifying child tests; Tie-breaker rules
Chapter 7
Preliminary work with taxpayer data
Lessons: 7
Questions: 50
Flashcards: 100
Forms: Form 1040, Schedule 8812
Decision trees: Qualifying relative tests; Support test
Chapter 8
Preliminary work with taxpayer data
Lessons: 7
Questions: 50
Flashcards: 100
Forms: Form 8332, Form 2120, Form 8867
Decision trees: Divorced parent dependency benefits; Multiple support agreement
Chapter 9
Taxation
Lessons: 6
Questions: 50
Flashcards: 100
Forms: Form 8615, Form 1040
Decision trees: Kiddie tax applicability; Unearned income flow
12 chapters mapped to IRS SEE Part 1 domains.
Chapter 10
Income and assets
Lessons: 7
Questions: 50
Flashcards: 100
Forms: Form 1040, Schedule 1, Publication 525
Decision trees: Taxable vs nontaxable receipts; Assignment of income
Chapter 11
Income and assets
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Form W-2, Form 1040, Schedule 1
Decision trees: Employee compensation classification; Fringe benefit taxability
Chapter 12
Income and assets
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Form 1099-INT, Schedule B, Form 1040
Decision trees: Taxable/exempt interest; OID recognition
Chapter 13
Income and assets
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Form 1099-DIV, Schedule B, Form 1040
Decision trees: Ordinary vs qualified dividends; Capital gain distributions
Chapter 14
Income and assets
Lessons: 8
Questions: 50
Flashcards: 95
Forms: Form 1099-R, Form 8606, Form 5329
Decision trees: Taxable pension/IRA distributions; Rollover decision tree
Chapter 15
Income and assets
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Form SSA-1099, Form 1040
Decision trees: Provisional income calculation; Taxable benefits range
Chapter 16
Income and assets
Lessons: 8
Questions: 50
Flashcards: 95
Forms: Schedule C, Form 1099-NEC, Schedule SE
Decision trees: Gross receipts to net profit; Business vs hobby
Chapter 17
Income and assets
Lessons: 8
Questions: 50
Flashcards: 95
Forms: Schedule E, Form 1098, Form 4562
Decision trees: Rental vs personal use; Vacation home classification
Chapter 18
Income and assets
Lessons: 8
Questions: 50
Flashcards: 95
Forms: Form 1099-B, Schedule D, Form 8949
Decision trees: Short-term vs long-term; Netting capital gains and losses
Chapter 19
Income and assets
Lessons: 8
Questions: 50
Flashcards: 95
Forms: Form 8949, Schedule D, Form 4797
Decision trees: Amount realized and adjusted basis; Capital vs ordinary treatment
Chapter 20
Income and assets
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Form 1099-C, Form 982, Schedule 1
Decision trees: COD income inclusion; Exclusion decision tree
Chapter 21
Income and assets
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Schedule 1, Form 1099-MISC, Form 1040
Decision trees: Other income classification; Prizes, awards, gambling, and recoveries
4 chapters mapped to IRS SEE Part 1 domains.
Chapter 22
Deductions and credits
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Schedule 1, Form 1040
Decision trees: AGI impact map; Adjustment eligibility test
Chapter 23
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Schedule 1, Form 8606, Form 5498
Decision trees: IRA deductibility; Covered by plan limitation
Chapter 24
Deductions and credits
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Schedule 1, Form 1098-E
Decision trees: Student loan interest eligibility; Education benefit comparison
Chapter 25
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Schedule 1, Schedule SE, Form 7206
Decision trees: SE tax deduction; Self-employed health insurance
8 chapters mapped to IRS SEE Part 1 domains.
Chapter 26
Deductions and credits
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Form 1040, Publication 501
Decision trees: Standard deduction selection; Dependent standard deduction
Chapter 27
Deductions and credits
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Schedule A, Publication 502
Decision trees: Qualified medical expense; AGI floor
Chapter 28
Deductions and credits
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Schedule A, Form 1098
Decision trees: SALT category map; Deductible vs nondeductible taxes
Chapter 29
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Schedule A, Form 1098, Form 8396
Decision trees: Qualified residence interest; Investment interest basics
Chapter 30
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Schedule A, Form 8283
Decision trees: Cash vs noncash gifts; Substantiation decision tree
Chapter 31
Deductions and credits
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Schedule A, Form 4684
Decision trees: Federally declared disaster rule; Loss measurement
Chapter 32
Deductions and credits
Lessons: 8
Questions: 50
Flashcards: 95
Forms: Schedule C, Schedule E, Form 4562
Decision trees: Ordinary and necessary test; Capitalization vs expense
Chapter 33
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Form 4562, Schedule C, Schedule E
Decision trees: Placed-in-service rule; MACRS basics
7 chapters mapped to IRS SEE Part 1 domains.
Chapter 34
Deductions and credits
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Form 1040, Schedule 3
Decision trees: Refundable vs nonrefundable credits; Credit ordering
Chapter 35
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Schedule 8812, Form 1040
Decision trees: Qualifying child for CTC; Other dependent credit
Chapter 36
Deductions and credits
Lessons: 8
Questions: 50
Flashcards: 95
Forms: Schedule EIC, Form 8867
Decision trees: EIC eligibility map; Due diligence checklist
Chapter 37
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Form 2441, Form 1040
Decision trees: Qualifying person and work-related expense; Provider information
Chapter 38
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Form 8863, Form 1098-T
Decision trees: AOTC vs LLC; Qualified expenses
Chapter 39
Deductions and credits
Lessons: 7
Questions: 50
Flashcards: 95
Forms: Form 8962, Form 1095-A
Decision trees: Advance PTC reconciliation; Household income
Chapter 40
Deductions and credits
Lessons: 6
Questions: 50
Flashcards: 95
Forms: Form 5695, Schedule 3
Decision trees: Credit eligibility and documentation; Nonrefundable limitation
5 chapters mapped to IRS SEE Part 1 domains.
Chapter 41
Taxation
Lessons: 7
Questions: 50
Flashcards: 85
Forms: Form 1040, Schedule 2
Decision trees: Taxable income to tax; Preferential rate decision tree
Chapter 42
Taxation
Lessons: 7
Questions: 50
Flashcards: 85
Forms: Schedule SE, Schedule C
Decision trees: Net earnings from self-employment; SE tax adjustment
Chapter 43
Taxation
Lessons: 7
Questions: 50
Flashcards: 85
Forms: Form 1040-ES, Form W-4, Form 2210
Decision trees: Required annual payment; Safe harbor rules
Chapter 44
Taxation
Lessons: 6
Questions: 50
Flashcards: 85
Forms: Form 6251, Schedule 2
Decision trees: AMT adjustment overview; Tentative minimum tax
Chapter 45
Taxation
Lessons: 6
Questions: 50
Flashcards: 85
Forms: Form 2210, IRS notices
Decision trees: Failure-to-file/pay penalty; Accuracy-related penalty
2 chapters mapped to IRS SEE Part 1 domains.
Chapter 46
Advising the individual taxpayer
Lessons: 7
Questions: 50
Flashcards: 85
Forms: Form W-4, Form 1040-ES, Schedule A
Decision trees: Tax planning issue spotting; Withholding adjustment workflow
Chapter 47
Advising the individual taxpayer
Lessons: 7
Questions: 50
Flashcards: 85
Forms: Form 8867, Circular 230
Decision trees: Due diligence decision tree; Reasonable inquiry workflow
4 chapters mapped to IRS SEE Part 1 domains.
Chapter 48
Specialized individual returns
Lessons: 7
Questions: 50
Flashcards: 85
Forms: Form 2555, Form 1116, FinCEN Form 114
Decision trees: Foreign earned income exclusion; Foreign tax credit choice
Chapter 49
Specialized individual returns
Lessons: 6
Questions: 50
Flashcards: 85
Forms: Form 1040, Form 1310, Form 1041
Decision trees: Final return workflow; Income before/after death
Chapter 50
Specialized individual returns
Lessons: 6
Questions: 50
Flashcards: 85
Forms: Form 1040-X, IRS transcripts
Decision trees: Amended return decision tree; Refund statute check
Chapter 51
Specialized individual returns
Lessons: 6
Questions: 50
Flashcards: 85
Forms: Form 8379, Form 8857
Decision trees: Injured vs innocent spouse; Relief path selection
1 chapters mapped to IRS SEE Part 1 domains.
Chapter 52
Specialized individual returns
Lessons: 10
Questions: 50
Flashcards: 85
Forms: Form 1040, Schedules 1-3, Schedule A, Schedule C, Schedule D, Schedule E, Form 8867
Decision trees: Complete return workflow; Mixed-topic final review
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