PassKey EA Review Part 1: Individual Taxation: IRS Enrolled Agent Exam Study Guide 2017-2018 Edition

Learn how to become an Enrolled Agent with PassKey’s comprehensive EA Review study program, newly-revised and thoroughly updated for the current tax year. The hundreds of targeted questions and answers will prepare you for the EA exam offered during the May 1, 2017, to February 28, 2018, testing window.

This volume includes updated tax law provisions of the Affordable Care Act as well as the PATH Act extenders that are applicable to the 2016 tax year. This study guide also includes:

• New authentication and renewal procedures for ITINs
• Updated due dates for individuals and entities applicable to the 2016 filing season
• The new accelerated filing dates for information returns
• New FBAR requirements and filing deadlines
• Updated due diligence requirements for the AOTC and the Child Tax Credit
• And much, much more!

This is an in-depth study guide for Part 1 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law.

Part 1: Individuals covers taxable and nontaxable income; filing requirements; adjustments, deductions, and credits; basis; capital gains and losses; rental income; estate and gift taxes; retirement plans; and much more.

This book has been extensively updated and rigorously vetted for accuracy by experts in the tax profession. For more study help, PassKey Publications also offers a six-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!