2018 EA Exam Prep Part 1: Individuals
EA Exam Review Part 1: Individuals
This webinar will review ten topics that are often tested on Part 1 - Individuals of the Enrolled Agents Exam. Materials include several comprehensive diagrams covering such topics as the individual format, netting capital gains and losses, IRA contribution and deductions, and the federal gift tax and the federal income tax. Length: 3-hours.
1. Overview: The Individual Tax Computation Format
2. Itemized Deductions: A Broad Brush
3. Travel and Entertainment Expenses
4. Tax Credits for Individuals: A Broad Brush, Including ACA Credits
5. Property Transactions: Determining the Adjusted Basis of Property
6. Property Transactions: Netting Capital Gains and Losses of Individuals
7. Vacation Home Rentals Under Sec. 280A
8. Individual Retirement Accounts
9. Federal Gift Tax: A Quick and Dirty Overview
10. Federal Estate Tax: A Quick and Dirty Overview
- Sample questions for each topic are interspersed within the presentation and will be worked on and explained.
- Test-taking tips and tricks will be emphasized.
- You'll also receive a link to the "Top 150" questions per part—essential questions complete with explanations on topics that you will absolutely need to master to pass the EA exam.
After attending this webinar, you should be able to:
- Identify the main components of the individual tax formula
- Recognize the key tax rules related to itemized deductions, individual credits, and travel & entertainment expenses
- Determine the appropriate tax reporting for capital gain and loss transactions
- Apply the special tax limitations associated with vacation rental homes
- Determine the correct contribution and deduction for payments to an Individual Retirement Account
- Recognize the key components of gift & estate taxes
Presented by John O. Everett, CPA, Ph.D., and Cherie J. Hennig, CPA, Ph.D.
IRS CE: 0
NASBA CE: 0
NSA EA Exam Prep Webinars
This series of four webinars cover selected, heavily-tested parts of the Enrolled Agent (EA) exam--you can take the complete series or any part.
Part 1: Individuals (3 hours)
Part 2: Businesses (two different 3-hour webinars cover the content in Part 2)
NSA ConnectED Webinar Series
Program Level: Basic
Advance Preparation: None
Delivery Method: Group-Internet Based
No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.
NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.
The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmaket.org.
NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.
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John O. Everett, CPA, Ph.D
John O. Everett, CPA, Ph.D
John O. Everett, CPA, Ph.D., is Professor Emeritus of Accounting at Virginia Commonwealth University in Richmond, VA. John's teaching specialty is federal taxation. He has authored or co-authored over 90 articles in academic and professional journals including the NSA EA Exam Review Course and 1040 101 Course, and is the coauthor of several textbooks, including CCH Practical Guide to Schedule M-3 Compliance, The HBJ Federal Tax Course, Income Tax Fundamentals, and Tax Planning With the Computer.
Cherie J. Hennig, CPA Ph.D.
Cherie J. Hennig, CPA, Ph.D.
Cherie J. Hennig, CPA, Ph.D., began her career as an IRS Revenue Agent in Denver, CO. She has taught undergraduate and graduate tax courses at Florida International University, Colorado State University, the University of South Florida, and Virginia Tech. She has published articles in leading tax journals, co-authored two tax texts and written and taught numerous continuing professional education courses. She is a co-author of NSA's 1040 101 course.