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 Act and 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 tax year. This study guide also includes:
- Updated due dates for entities
- The new accelerated filing dates for information returns
- Updated rules for the Work Opportunity Credit and Research Credits
- Filing changes for C corporations
- New estate, gift, and GST thresholds
- And much, much more
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.
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.
Busch, Joel: - Joel Busch is a professor of tax law at San Jose State University, where he teaches courses at both the graduate and undergraduate levels. Previously, he was in charge of tax audits, research and planning for one of the largest civil construction and mining companies in the United States.
Gramkow, Richard: - Richard Gramkow is an Enrolled Agent with more than 18 years of experience in various areas of taxation. He holds a master's degree in taxation from Rutgers University and is currently a tax manager for a publicly held Fortune 500 company in the New York metropolitan area.
Wells, Kolleen: - Kolleen Wells is an Enrolled Agent and a Certified Bookkeeper who specializes in tax preparation for individuals and small businesses. She has worked in the accounting field for many years, including positions at a CPA office and at the county assessor's office.
