PassKey Learning Systems EA Review Part 1 Individuals; Enrolled Agent Study Guide: May 1, 2020-February 28, 2021 Testing Cycle

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.

This year’s edition includes the sweeping, last-minute tax law changes of the Consolidated Appropriations Act of 2020, which was signed into law on December 20, 2019, as well as the tax law changes instituted by the Taxpayer First Act of 2019, which was signed into law on July 1, 2019.

This bill included a host of tax provisions, extenders, and retirement plan changes. The Act extends 34 tax provisions that either had already expired or that were scheduled to expire.

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.

This study guide covers taxable and nontaxable income; filing requirements; adjustments, deductions, and credits; international tax reporting requirements for individuals; capital gains and losses; rental income; estate and gift taxes; individual 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 Learning Systems also offers a three-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!