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James Baker discusses the necessary tax forms for filing in 2023 for the 2022 tax year, specifically targeting international taxpayers in the U.S. The tax year runs from January 1st to December 31st. He emphasizes the importance of understanding the common reporting forms required for different individuals and companies, particularly for those who are from other countries or who engage in business within the U.S. Baker highlights that U.S citizens or residents must file Form 1040, while non-residents have different filing requirements. He promises to provide a comprehensive list at the end for easier reference.