Description:

Is it your year? Becoming an enrolled agent is one of the greatest accomplishments a tax professional can experience. Take the next step! Save when you purchase this set! You’ll get all three electronic textbooks.

The information aligns with the Internal Revenue Code as amended through December 31, 2016, and is applicable for those taking the exam between May 1, 2017 and February 28, 2018.

EA Exam Review Course Part I Textbook

This excellent resource is designed to help you study and pass Part I: Individual Taxation of the Special Enrollment Exam (SEE).

The textbook covers individuals; individual income, deductions, and credits; individual taxation; estate tax; and gift tax.

Table of Contents.

EA Exam Review Part I covers:

• How to assess information from the prior year’s return to thoroughly report current year information.
• Criteria that require an individual to file an income tax return to comply with federal law.
• How to determine if a person meets the definition of a qualifying child or a qualifying relative so the taxpayer can claim the person as a dependent.
• Items of reportable income and expenses for individual taxpayers.
• Calculating taxable income from retirement plan or IRS distributions to provide the taxpayer with maximum basis recovery.
• The difference between a refundable credit and a nonrefundable credit to provide the taxpayer with the minimum tax due.
• Categorizing the sale or disposition of assets to properly classify and report gain or loss.
• The tax consequences of gifting either cash or property.
• The primary filing obligations in regard to a deceased taxpayer.

EA Exam Review Course Part II Textbook

This excellent resource is designed to help you study and pass Part II: Business Income Tax Returns, Estate and Trust Income Tax Returns, Retirement Plans and Exempt Organizations of the Special Enrollment Exam (SEE).

Table of Contents.

EA Exam Review Part II covers:

• The difference between different types of business structures assisting taxpayers in choosing a business entity.
• Categorizing business income and business expenses for proper reporting.
• Calculating asset depreciation to account for wear and tear on assets.
• Distinguishing items affecting basis in the entity from items that don’t affect basis so that business losses are properly allowed.
• Explaining how tax requirements and limitations affect business tax planning.
• Analyzing business records to adhere with recommended recordkeeping procedures.
• Analyzing trust documents to determine appropriate filing procedures.
• Provisions unique to farmers and other specialized taxpayers.

EA Exam Review Course Part III Textbook

This excellent resource is designed to help you study and pass Part III: Representation, Practices and Procedures of the Special Enrollment Exam (SEE).

Table of Contents.

EA Exam Review Part III covers:

• What constitutes practice before the IRS.
• Who is authorized to practice before the IRS.
• Distinguishing what constitutes a sanctionable act as related to duties and restrictions on practice before the IRS.
• The types of supporting documentation and legal authority that can strengthen a taxpayer’s position.
• The types of taxpayer tax information available in transcripts from the IRS.
• The various tools available in countering the IRS collection process.
• Applying safeguards to comply with recordkeeping and records maintenance requirements while also maintaining taxpayer confidentiality.

Product Details:

Level: Intermediate level

Author: NATP Staff

Publisher: NATP

Publication Date: 2017

Format: Electronic

Pricing:

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Corresponding CPE Courses:

Get these e-books FREE when you purchase the corresponding courses below. Courses will be available early May or before.

EA Exam Review Course - Part I Self-Study Course (FREE with membership)

EA Exam Review Course - Part II Self-Study Course

EA Exam Review Course - Part III Self-Study Course

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