PassKey EA Review, Part 2: Business Taxation: IRS Enrolled Agent Exam Study Guide 2017-2018 Edition
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PassKey EA Review, Part 2: Business Taxation: IRS Enrolled Agent Exam Study Guide 2017-2018 Edition
This textbook is designed for the EA exam offered during the May 1, 2017, to February 28, 2018, testing window. After March 1, 2018, the information in this study guide will be invalid for future SEE testing cycles.
Learn how to become an Enrolled Agent with PassKey's comprehensive EA Review study program, newly-revised and thoroughly updated for tax year 2016. This is an in-depth study guide for Part 2 of the IRS Enrolled Agent exam.
This year's edition includes the updated tax law provisions of the Affordable Care Actand the Trade Facilitation and Trade Enforcement Act,which was signed into law on February 24, 2016. This volume also includes the PATH Act extenders that are applicable to the 2016 filing season. This study guide also includes:
Updated due dates for entitiesÂ
The new accelerated filing dates for information returnsÂ
Updated rules for the Work Opportunity Credit and Research CreditsÂ
Filing changes for C corporationsÂ
New estate, gift, and GST thresholdsÂ
And much, much more!Â
Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law. The hundreds of targeted questions and answers in this edition will prepare you for the EA exam offered during the May 1, 2017, to February 28, 2018, testing window.Â
Part 2, Business Taxation covers the special tax laws that apply to various types of entities, including sole proprietorships; partnerships; C and S corporations; farming businesses, trusts, and estates; employer-provided retirement plans; and tax-exempt organizations. Also covered are business income, expenses, deductions, and credits; accounting methods and procedures; business assets; tangible property regulations; 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!