This book is designed for test-takers who will take their EA exam during the May 1, 2013-Feb. 28, 2014 testing window, which tests the 2012 tax year.
Learn how to become an enrolled agent with PassKey's comprehensive EA Review study program, newly revised and thoroughly updated for tax year 2012.Â
This is an in-depth study guide for Part 1 of the IRS enrolled agent exam. Using simple-to-understand language and concrete examples, this study guide helps demystify complex tax law. The numerous sample questions and answers at the end of each chapter prepare you for the EA exam offered during the May 1, 2013 to February 28, 2014 testing window.
Part 1: Individuals covers:Â
- taxable and nontaxable income;Â
- filing requirements;Â
- deductions and credits;
- dependency exemptions;
- unusual filing situations;Â
- capital gains and losses;Â
- basis;Â
- rental income;Â
- estate and gift taxes;Â
- IRAs; and much more.Â