EA Exam Review Part 2: Businesses IRS Enrolled Agent Exam Study Guide 2009-2010 Edition

Prepare for the IRS Enrolled Agent Exam with the most comprehensive program that's also the most affordable! This is a comprehensive guide for Part 2 of the IRS Enrolled Agent Exam.

Some of the topics include:

Business Entities

Tax-exempt companies and associations

Elections for type of entity

Accounting periods (tax year)

Accounting methods

Basis

Corporations in general

Personal service corporations

S corporations

Specialized Returns

Debt discharge

Business income

Business expenses, deductions and credits

Employment taxes

Record-keeping requirements (mileage log, cell phone usage, accountable plans)

Related party transactions

Trust and estate income tax

Qualified plans

Farmers & Farm inventory

Depreciation

And much more!

For Enrolled Agent Examinations administered from May 2009 to February 2010, the 2008 tax year will be tested. There will be no testing available in March or April and the new year will be introduced each May.