Enrolled Agent Exam [Part 1] 01, Introduction to Individual Taxation

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: • The crucial calculation for Adjusted Gross Income (AGI) and its role on the exam. • How to identify "above-the-line" adjustments versus "below-the-line" itemized deductions. • The three-part test for Head of Household status, especially in post-divorce scenarios. • The two-year rule and remarriage restriction for Qualifying Widow(er) status. • A simple mnemonic to remember the time limit and rules for Qualifying Widow(er) status. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep