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In this tutorial, James Baker explains the necessary tax forms for the 2022 tax year due in 2023, focusing on both U.S. citizens and international taxpayers. He highlights that the tax year runs from January 1st to December 31st. The primary form for U.S. citizens or residents is Form 1040. For non-residents, additional forms may be required, which he plans to detail. Baker emphasizes the importance of understanding the specific forms needed based on individual circumstances, especially for those with U.S. business ties or who are Americans working abroad. He promises to provide a comprehensive list of these forms at the end of the video for ease of reference.