PassKey Learning Systems EA Review Part 2 Businesses; Enrolled Agent Study Guide: May 1, 2024-February 28, 2025 Testing Cycle (PassKey EA Review (May 1, 2024 – February 28, 2025 Testing Cycle))

Learn how to become an Enrolled Agent with PassKey EA Review’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, 2024 to February 28, 2025 . This year’s edition includes coverage of the SECURE Act 2.0, which was signed into law on December 29, 2022, as part of the Consolidated Appropriations Act of 2023 . This bill added dozens of new retirement plan provisions that affect individuals and businesses. Most of the provisions in SECURE 2.0 went into effect in 2023 . 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 Learning Systems also offers a three-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn! — ASIN: 1935664972 | ISBN13: 9781935664970 | ISBN-13: 978-1935664970