Enrolled Agent Course

Lesson 1 • The Enrolled Agent Credential

Defines the EA designation, its authority, and how it differs from other tax professionals. Anchors the chapter by establishing professional identity and scope.

Lesson 2 • Structure of the Federal Tax System

Explains the hierarchy of tax law sources and how regulations, rulings, and court decisions interact. Provides the legal framework used throughout the course.

Lesson 3 • Gross Income Concepts

Defines gross income, its sources, and the all-inclusive income principle. Establishes the starting point for every individual tax return calculation.

Lesson 4 • Introduction to Tax Computation

Walks through the basic tax formula from gross income to tax liability. Connects filing status, deductions, and credits into a unified calculation model.

Lesson 1 • Alternative Minimum Tax

Explains AMT triggers, preference items, and the parallel tax calculation. Prepares students to identify and address AMT exposure on individual returns.

Lesson 2 • Itemized Deductions in Depth

Examines medical, state and local taxes, mortgage interest, and charitable deductions. Teaches when itemizing exceeds the standard deduction benefit.

Lesson 3 • Adjustments to Gross Income

Details above-the-line deductions that reduce AGI before standard or itemized deductions. Directly lowers taxable income and affects eligibility for credits.

Lesson 4 • Individual Tax Credits

Covers refundable and nonrefundable credits available to individual filers. Demonstrates how credits reduce tax liability dollar-for-dollar after deductions.

Lesson 5 • Wages, Salaries, and Compensation

Covers employment income, fringe benefits, and employer-provided benefits. Builds on gross income concepts by detailing the most common income source.

Lesson 1 • Basis Determination and Adjustments

Establishes cost basis rules for purchased, gifted, and inherited property. Accurate basis is the prerequisite for every gain or loss calculation in this chapter.

Lesson 2 • Like-Kind Exchanges and Installment Sales

Details deferral strategies for real property exchanges and deferred payment sales. Applies basis and gain concepts to advanced disposition planning.

Lesson 3 • Section 1231 and Recapture Rules

Covers business property dispositions, depreciation recapture, and netting procedures. Bridges personal capital gain rules with business asset transactions.

Lesson 4 • Capital Gain and Loss Classification

Distinguishes short-term from long-term holding periods and their tax rates. Connects basis rules to the rate structure applied at disposition.

Lesson 1 • C Corporation Tax Rules

Covers corporate income, deductions, and double taxation mechanics. Contrasts with pass-through entities to clarify entity selection trade-offs.

Lesson 2 • Sole Proprietorship Taxation

Covers Schedule C reporting, business deductions, and self-employment tax. Establishes the simplest business tax structure as a baseline for entity comparisons.

Lesson 3 • S Corporation Taxation

Details S election requirements, shareholder basis, and loss limitations. Builds on partnership flow-through concepts with corporate structural rules.

Lesson 4 • Business Deductions and Depreciation

Examines ordinary and necessary expense rules, depreciation methods, and expensing elections. Applies across all entity types covered in this chapter.

Lesson 1 • Required Minimum Distributions

Explains RMD calculation, applicable ages, and penalties for missed distributions. Ensures students can identify and correct RMD compliance failures.

Lesson 2 • Employer-Sponsored Retirement Plans

Covers defined benefit and defined contribution plans, contribution limits, and vesting. Establishes the employer plan landscape before addressing individual accounts.

Lesson 3 • Individual Retirement Accounts

Details traditional and Roth IRA rules, deductibility, and income phase-outs. Builds on AGI concepts from individual return chapters to determine eligibility.

Lesson 4 • Health and Education Savings Accounts

Addresses HSA, FSA, and education savings account rules and qualified expenses. Extends tax-advantaged account knowledge beyond retirement planning.

Lesson 1 • Tax Court and Litigation Overview

Introduces small tax case procedures, deficiency petitions, and litigation alternatives. Provides awareness of judicial options beyond administrative resolution.

Lesson 2 • Circular 230 Practice Standards

Details the duties, restrictions, and sanctions governing federally authorized practitioners. Defines the ethical framework applied throughout representation activities.

Lesson 3 • Collection Due Process Rights

Explains CDP hearings, lien and levy procedures, and taxpayer protections. Equips students to protect clients facing enforced collection actions.

Lesson 4 • Power of Attorney and Authorization

Covers the authorization form, scope of representation, and revocation procedures. Establishes the legal foundation for all representative actions in this chapter.

Lesson 1 • Filing Requirements and Deadlines

Establishes income thresholds triggering filing obligations and key due dates. Provides the procedural baseline for all compliance work in this chapter.

Lesson 2 • Penalties and Interest

Details failure-to-file, failure-to-pay, and accuracy-related penalties and their abatement. Equips students to minimize client penalty exposure and request relief.

Lesson 3 • Examination and Audit Process

Covers correspondence, office, and field audit types, selection criteria, and taxpayer rights. Prepares students to represent clients through the examination process.

Lesson 4 • Estimated Tax Payments

Explains quarterly payment requirements, safe harbor rules, and underpayment penalties. Applies to self-employed clients and those with significant non-wage income.

Lesson 1 • Income Timing and Deferral Strategies

Covers accelerating deductions, deferring income, and year-end planning techniques. Applies rate bracket knowledge to shift income across tax years strategically.

Lesson 2 • Entity Structure Optimization

Analyzes entity selection trade-offs using tax rate, self-employment, and distribution rules. Synthesizes all entity chapters into comparative planning recommendations.

Lesson 3 • Estate and Gift Tax Fundamentals

Introduces the unified credit, annual gift exclusion, and basic estate planning tools. Extends individual tax knowledge into wealth transfer planning.

Lesson 4 • Retirement Distribution Planning

Applies RMD, Roth conversion, and distribution sequencing to minimize lifetime tax. Synthesizes retirement account rules into long-term client planning.