2018 EA Exam Prep Part 2: Businesses Part 1
EA Part 2: Businesses
There are two 3-hour webinars devoted to Part 2 - Businesses of the Enrolled Agents Exam
EA Businesses Part 1
recorded on June 13, 2018
This webinar will cover ten topics often tested on Part 2, including business income and expense topics applicable to all businesses, sales or exchanges of business properties, and partnership taxation. Materials include several comprehensive diagrams covering such topics as MACRS rules, tax-deferred exchanges, Sec. 1231 property nettings, depreciation recaptures, and partnership formations. Length: 3-hours.
1. Business Income: Special Inclusion Rules
2. MACRS Cost Recovery Deductions
3. Business Bad Debt Deductions
4. Tax-Deferred Exchanges
5. Sec. 1231 Gains and Losses
6. Depreciation Recaptures
7. Self-employment Taxes, Estimated Taxes, ACA Penalties, and Other Special Computations
8. Partnerships: Formation Issues at Under Sec. 721
9. Partnerships: Reporting Partnership Income and Guaranteed Payments
10. Partnerships: Distributions and Sales of a Partnership Interest
- 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.
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.
June 7, 2018: Part 1: Individuals (3 hours)
June 13, 2018 & June 14, 2018: Part 2: Businesses (two different 3-hour webinars cover the content in Part 2)
June 20, 2018: Part 3: Representation, Practice and Procedures (2 hours)
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.learningmarket.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.