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EA Study Guides
Enrolled Agent exam guides covering individual taxation, business taxation, and representation.
Individual Income Tax — Filing Status and Filing Requirements
Filing statuses, gross income thresholds, and who must file a return.
5 min readIndividual TaxPart 1
Business Income — Schedule C, SE Tax, and QBI Deduction
Self-employment income, deductible business expenses, SE tax calculation, and the 20% QBI deduction.
6 min readBusiness TaxPart 1
Representation — Circular 230 and Taxpayer Rights
EA practice standards, Circular 230 rules, power of attorney, and IRS examination procedures.
5 min readRepresentationPart 3
Business Entities — C-Corp, S-Corp, Partnership Tax Treatment
Tax treatment of different entity types, Schedule K-1, basis calculations, and built-in gains.
7 min readBusiness TaxPart 2