IRS Special Enrollment Agent Examination - Part 1: Individuals Review

By James Koo

*Enrolled Agents can prepare tax returns for individuals, partnerships and corporations, etc.*Enrolled Agents represent over 10 million individuals and businesses throughout the United States.*Enrolled Agents have the technical skill, higher earnings potential, better prestige and access to networking and professional tax organizations.*Enrolled Agent candidates must pass a three-part comprehensive nationwide examinations. *There are no education or experience requirements to take the Enrolled Agents examination.*There is no apprenticeship after passing the examinations to become an Enrolled Agent.1. PART 1 - Individuals a. Section 1: Preliminary Work and Tax Payer Data (1)Preliminary work to prepare tax returns (2)Tax returns for individuals, taxpayer data b. Section 2; Income and Assets(1)Income (2)Retirement income (3)Property, real and personal (4)Adjustments to income c. Section 3: Deductions and Credits(1)Retirement deductions - (relating to IRAs) (2)Itemized deductions (3)Credits d. Section 4: Taxation and Advice(1)Taxation (2)Minimization of taxes paid (3)Advising the individual taxpayer e. Section 5. Specialized Returns for Individuals (1)Estate tax (2)Gift tax

• Format: Paperback
• Language: English
• ISBN: 1517133491
• ISBN13: 9781517133498
• Release Date: August 2015
• Publisher: CreateSpace Independent Publishing Platform
• Length: 565 Pages
• Weight: 2.52 lbs.
• Dimensions: 11.0" x 1.3" x 8.5"