Table of Contents.

Description:

FREE With Membership: Our EA Exam Review Part I Electronic Textbook is included with our EA Part I Review Course (free with membership). 

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. 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 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.

Product Details:

Level: Intermediate level

Author: NATP Staff

Publisher: NATP

Publication Date: 2017

Format: Electronic

Pricing:

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