Overview

[HARDCOVER EDITION] 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 study guide is designed for test-takers who will take their exams in the Prometric EA Exam testing window that runs from May 1, 2021, to February 28, 2022. This year's edition includes the business-related provisions of the Consolidated Appropriations Act, 2021, which was signed into law on December 27, 2020. The CAA-2021 extended several expiring credits and deductions, including many earlier pandemic tax relief provisions. The Coronavirus Aid, Relief, and Economic Security (CARES) Act was enacted on March 27, 2020. Both bills are covered extensively in this book. This is an in-depth study guide for Part 2 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law. Part 2: Businesses 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 three-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!

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9781935664789

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Joel Busch is a tax professor 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. He received both a BS in Accounting and a MS in Taxation from SJSU and he has a JD from the Monterey College of Law. He is licensed in California as both a CPA and an attorney. Christy Pinheiro is an Enrolled Agent and an Accredited Business Accountant. Christy was an accountant for two private CPA firms and for the State of California before going into private practice. Thomas A. Gorczynski is an Enrolled Agent, a Certified Tax Planner, and admitted to the bar of the United States Tax Court. Tom is also a nationally known tax educator and currently serves as editor-in-chief of EA Journal. He received the 2019 Excellence in Education Award from the National Association of Enrolled Agents. He earned a Master of Science in Taxation from Golden Gate University and a Certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania.

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