Everyday Tax Concepts: US Individual, Corporate & Estate Tax

A starting point for US tax

This beginner course is offered by Minnesota State University, Mankato and sets out the foundations of US taxation. It is built around three areas named in its title: individual tax, corporate tax and estate tax.

Who should take it

The course suits anyone new to American tax who needs a working vocabulary before going deeper, including business owners, students and people who handle US taxes from abroad. It emphasises practical knowledge over technical detail.

Why it helps

• It gives an overview of how the three tax areas relate to one another.
• It makes later, more specialist courses easier to follow.

Because the course is short on detail in its published description, treat it as an orientation rather than a complete reference on any one tax.