Overlapping perspective is the simplest type of perspective. If an object covers another so that part of the second cannot be seen then we know that the second object is behind the first, as can be seen in this work by Grant Wood. The man is slightly in front of his wife, the pitchfork is in front of him, and they are both in front of the house, all because there are parts of the objects that are ‘missing’.
Place your hands one in front of the other. Part of one hand cannot be seen. That hand is farther away.