  NASA's Interface Region Imaging Spectrograph (IRIS) space mission will study
how the solar atmosphere is energized. IRIS contains an imaging spectrograph
that covers the Mg II h&k lines as well as a slit-jaw imager centered at Mg II
k. Understanding the observations will require forward modeling of Mg II h&k
line formation from 3D radiation-MHD models. This paper is the first in a
series where we undertake this forward modeling. We discuss the atomic physics
pertinent to h&k line formation, present a quintessential model atom that can
be used in radiative transfer computations and discuss the effect of partial
redistribution (PRD) and 3D radiative transfer on the emergent line profiles.
We conclude that Mg II h&k can be modeled accurately with a 4-level plus
continuum Mg II model atom. Ideally radiative transfer computations should be
done in 3D including PRD effects. In practice this is currently not possible. A
reasonable compromise is to use 1D PRD computations to model the line profile
up to and including the central emission peaks, and use 3D transfer assuming
complete redistribution to model the central depression.
