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Overview
EA Exam Review Course Textbooks - Parts I, II & III (2015) - Electronic PDF Version - #3506E
These are the same books that are provided with the NATP live webinar and self-study courses.
Becoming an enrolled agent may be one of the greatest accomplishments a tax professional can experience. Study to pass the Special Enrollment Exam (SEE) the first time with these information-packed textbooks. Each book focuses on the corresponding part of the exam. Examples and review questions will ensure your understanding of the material. The information is referenced to the Internal Revenue Code as amended through December 31, 2014, and is applicable for those taking the exam between May 1, 2015, and February 28, 2016. Intermediate level.
EA Exam Review Course Part I Textbook (2015)- Electronic PDF Version - #3503EThis textbook is designed to help you prepare for and pass Part I: Individual Taxation of the Special Enrollment Examination (SEE). The content is referenced to the Internal Revenue Code as amended through December 31, 2014, and is applicable for those taking the exam between May 1, 2015 and February 29, 2016. Intermediate level.
View table of contents.
Subjects include:
• Assessing information from the prior year return to thoroughly report current year information• Identifying criteria that require an individual to file an income tax return to comply with federal law• Determining if a person meets the definition of a qualifying child or a qualifying relative so the taxpayer can claim the person as a dependent• Identifying items of reportable income and expenses for individual taxpayers• Calculating taxable income from retirement plan or IRA distributions to provide the taxpayer with maximum basis recovery• Differentiating 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• Explanation of the tax consequences of gifting either cash or property• Identifying the primary filing obligations in regard to a deceased taxpayer
EA Exam Review Course Part II Textbook (2015)- Electronic PDF Version - #3504EThis textbook is designed to help you prepare for and pass Part II: Business Income Tax Returns, Estate and Trust Income Tax Returns, Retirement Plans and Exempt Organizations of the Special Enrollment Examination (SEE). The information is referenced to the Internal Revenue Code as amended through December 31, 2014, and is applicable for those taking the exam between May 1, 2015, and February 28, 2016. Intermediate level.
View table of contents.
Subjects include:
• Differentiating between different types of business structures to assist 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 that affect basis in the entity from items that do not affect basis so that business losses are properly allowed• Explaining how tax requirements and limitations affect business tax planning• Analyze business records to adhere to recommended recordkeeping procedures• Analyzing trust documents to determine appropriate filing procedures• Describing provisions unique to farmers and other specialized taxpayers
EA Exam Review Course Part III Textbook (2015) - Electronic PDF Version - #3505EThis textbook is designed to help attendees prepare for and pass Part III: Representation, Practices and Procedures of the Special Enrollment Examination (SEE). The information is referenced to the Internal Revenue Code as amended through December 31, 2014, and is applicable for those taking the exam between May 1, 2015, and February 28, 2016. Intermediate level.
View table of contents.
Subjects include:
• Summarizing what constitutes practice before the IRS• Identifying 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• Identifying supporting documentation and legal authority that can strengthen a taxpayer’s position• Identifying types of taxpayer tax information available in transcripts from the IRS• Explanation to a taxpayer of the various tools available in countering the IRS collection process• Applying safeguards to comply with recordkeeping and records maintenance requirements while at the same time maintaining taxpayer confidentiality
The electronic books come in a PDF format and work best on computers or iPads. Check with your electronic reader user guide to see if it will support PDF formats.
After you have completed your purchase, a page with links to the files will be available in "My Downloads." To get to "My Downloads," make sure you are logged in to the website, go to the Tax Store webpage and you will see the "My Downloads" link on the left side of the page.
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