Unit 1 · The Foundation
Module 3 — Filing Requirements & Who Must File
Before you can prepare a return, you need to know who actually has to file one — and who doesn’t. It sounds simple. It isn’t always.
📋 From the Desk of Ralph Martinez
Every season someone walks in and says “I don’t make enough to file.” Sometimes they’re right. More often they’re wrong — and leaving money on the table. The filing requirement rules are not complicated, but they catch people off guard constantly. Know them cold. It’s one of the first things you determine in every client interview.
— Ralph Martinez, Ruskin FL · Est. 2001
📚
In This Module — 7 Lessons
Who must file and the income thresholds · Deadlines and what an extension really does · Why low-income clients should file anyway · ITIN vs Social Security Number · Married clients — joint vs separate · When dependents must file their own return · Prior year unfiled returns