I did a course in script writing for film and TV. There was a considerable amount of work on how to structure for comedy. The best part of the course was that homework was to watch TV, comedy shows in particular and de-construct them.

The key to being funny is to be aware, notice things and see the unexpected, etc. The funniest material is adapted from real-life events with a sprinkling of whimsy added. Telling jokes is very much about engagement and timing.