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In the tutorial on income tax for the 2021-2022 tax year, key topics include the income tax formula and changes in accounting methods. It references Publication 334, a tax guide for small businesses, emphasizing the importance of supporting income tax line items with schedules. Specifically, it highlights how income and expenses affect net profit, as reported on Schedule C, which flows into Schedule 1 and then the first page of Form 1040. The tutorial also discusses various accounting methods, including cash, accrual, and combination methods, while addressing potential issues that may arise from needing to change previously selected methods or correcting marked entries.