Introduction

Becoming an Enrolled Agent (EA)—the highest credential awarded by the IRS—requires passing a rigorous three-part exam covering individual taxation, business taxation, and tax representation. This comprehensive training program is designed to equip candidates with the technical knowledge, exam strategies, and practical insights needed to successfully pass the Special Enrollment Examination (SEE) and earn their EA designation.

This course provides structured learning, expert-led discussions, practice exams, and hands-on exercises to ensure participants gain mastery of U.S. tax law while optimizing their test-taking performance.

Course Objectives

By the end of this course, participants will be able to:
✔️ Understand the structure and key topics of the Enrolled Agent (EA) Exam.
✔️ Master IRS tax regulations, compliance requirements, and taxpayer representation rules.
✔️ Develop test-taking strategies to maximize exam performance.
✔️ Analyze real-world tax cases to reinforce learning.
✔️ Complete full-length practice exams to gauge exam readiness.
✔️ Gain insights into career opportunities and professional development as an EA.

Who Should Attend?

This course is ideal for individuals preparing for the EA exam, including:
🔹 Aspiring tax professionals and accountants
🔹 CPAs and bookkeepers seeking EA certification
🔹 Tax preparers looking to advance their credentials
🔹 Finance professionals specializing in tax law
🔹 Business owners and entrepreneurs managing tax compliance

Course Outline

Day 1: Introduction to the EA Exam & Part 1 – Individual Taxation

📌 Understanding the EA Exam Structure

• Overview of the Special Enrollment Examination (SEE)
• Exam format, scoring, and passing criteria
• How to prepare: Study strategies and recommended resources

📌 Taxation of Individuals – Core Concepts

• Filing status & dependents
• Income types (earned, investment, rental, retirement, etc.)
• Tax deductions, adjustments, and credits

📌 IRS Rules on Taxpayer Obligations & Compliance

• Standard deductions vs. itemized deductions
• Alternative Minimum Tax (AMT)
• Capital gains & losses

📌 Workshop: Solving Individual Tax Scenarios & Exam Practice Questions

Day 2: EA Exam Part 1 – Taxation of Individuals (Advanced Topics)

📌 Taxation of Self-Employed Individuals & Small Businesses

• Sole proprietorships & Schedule C taxation
• Self-employment tax and estimated tax payments
• Home office deductions & allowable business expenses

📌 Tax Credits, Exemptions & Refundable vs. Non-Refundable Credits

• Child tax credit, earned income tax credit (EITC)
• Education credits & retirement savings contributions credit
• Foreign tax credit & tax treaties

📌 Understanding IRS Audits & Appeals for Individuals

• IRS notices and taxpayer rights
• Penalties, interest, and tax debt resolution

📌 Mock Exam: Part 1 Practice Test (Individual Taxation)

Day 3: EA Exam Part 2 – Business Taxation

📌 Understanding Business Entities & Their Taxation

• Sole proprietorships vs. partnerships vs. corporations
• S-Corps vs. C-Corps vs. LLCs: Tax implications
• Pass-through taxation & corporate tax filings

📌 Deductions, Depreciation & Business Expenses

• Business income & expense deductions
• Section 179, MACRS depreciation & amortization
• Qualified Business Income (QBI) deduction

📌 Taxation of Payroll, Fringe Benefits & Employee Compensation

• Payroll taxes (FICA, FUTA, withholding)
• Employee benefits & stock options taxation
• Employer tax reporting requirements

📌 Workshop: Filing Business Tax Returns & Entity Selection Case Study

Day 4: EA Exam Part 2 – Corporate Taxation & EA Exam Part 3 – Tax Representation

📌 Advanced Corporate Taxation & Business Credits

• Corporate income tax & estimated tax payments
• Tax credits for businesses (R&D credit, energy tax credits, etc.)
• Taxation of non-profits & exempt organizations

📌 EA Exam Part 3: Representation, Practices & Procedures

• IRS enforcement: Audits, appeals, and collections
• Taxpayer rights and dispute resolution
• Offers in Compromise (OIC) & installment agreements

📌 Understanding Circular 230 & Ethics for EAs

• IRS ethical standards & professional conduct
• Penalties for misconduct & unauthorized practice of law
• Best practices in taxpayer advocacy

📌 Mock Exam: Part 2 & Part 3 Practice Questions

Day 5: EA Exam Review, Strategy & Full-Length Practice Test

📌 Reviewing Common EA Exam Pitfalls & Test-Taking Strategies

• Time management during the exam
• Avoiding calculation errors & misinterpretation of IRS rules
• Navigating complex tax scenarios in multiple-choice format

📌 Simulated Full-Length EA Practice Exam (All 3 Parts)

• Timed practice session under exam conditions
• Post-exam review & analysis of incorrect answers
• Personalized feedback & study plan for final exam preparation

📌 Career Development & Professional Growth as an EA

• How to apply for EA certification & maintain credentials
• EA career paths: Working independently, joining firms, or working with the IRS
• Marketing yourself as an EA & growing a tax practice

Conclusion & Certification

Participants will receive a Certificate of Completion for EA Exam Preparation, demonstrating their readiness for the Enrolled Agent Exam.

Bonus Resources for Participants:

✔️ EA Exam Study Guide & IRS Publications
✔️ Access to Online EA Practice Exams
✔️ EA Exam Application Guidance & Test Registration Support
✔️ Career Coaching for Enrolled Agents

Why Take This Course?

🔹 Comprehensive Coverage – Covers all three parts of the EA Exam in detail.
🔹 Exam-Oriented Strategy – Focuses on high-yield topics & test-taking techniques.
🔹 Hands-On Practice – Includes mock exams, case studies, and simulations.
🔹 Expert Guidance – Led by experienced tax professionals & EA-certified trainers.
🔹 Career Advancement – Gain an IRS-recognized credential to boost your tax career.