EEG source imaging is an established technique for identifying the origin of interictal and ictal epileptiform discharges in patients with epilepsy, and it is an important tool in neurophysiology research. Accurate and reliable EEG source imaging requires appropriate choices of how the head, skull, and scalp are modeled, and understanding of the different approaches to modeling is important to guide these choices. Similarly, numerous different approaches to modeling the electrical sources within the brain exist, and appropriate understanding of the strengths and limitations of each are essential to obtaining accurate, reliable, and interpretable solutions. This review aims to describe the essential theoretical basis for these head and source models while also discussing the practical implications of each in clinical or research applications.