All Episodes

Enrolled Agent Exam [Part 2] 64, Excess Business Losses — §461(l)

Enrolled Agent Exam [Part 2] 63, Net Operating Loss (NOL) — Carryforward Rules

Enrolled Agent Exam [Part 2] 62, Home Office — Simplified vs Actual Method

Enrolled Agent Exam [Part 2] 61, Home Office Deduction — Exclusive and Regular Use

Enrolled Agent Exam [Part 2] 60, Vehicle Expenses — Standard Mileage vs Actual

Enrolled Agent Exam [Part 2] 59, Meals — 50% vs 100% Deductible

Enrolled Agent Exam [Part 2] 58, Travel Expenses — Tax Home and Away from Home

Enrolled Agent Exam [Part 2] 57, Change of Accounting Method — Form 3115

Enrolled Agent Exam [Part 2] 56, Hybrid Accounting Method

Enrolled Agent Exam [Part 2] 55, Cash vs Accrual Accounting Method

Enrolled Agent Exam [Part 2] 54, Lower of Cost or Market (LCM)

Enrolled Agent Exam [Part 2] 53, Inventory Methods — FIFO, LIFO, Specific ID

Enrolled Agent Exam [Part 2] 52, Business Casualty Losses

Enrolled Agent Exam [Part 2] 51, Bad Debt Deduction — Specific Charge-off

Enrolled Agent Exam [Part 2] 50, Involuntary Conversions — §1033 Deferral

Enrolled Agent Exam [Part 2] 49, Like-Kind Exchanges — §1031 (Real Property Only)

Enrolled Agent Exam [Part 2] 48, Section 1231 — Sale of Business Property

Enrolled Agent Exam [Part 2] 47, Section 1250 Depreciation Recapture

Enrolled Agent Exam [Part 2] 46, Section 1245 Depreciation Recapture

Enrolled Agent Exam [Part 2] 45, Alternative Depreciation System (ADS)

Enrolled Agent Exam [Part 2] 44, Listed Property — Vehicles and Computers

Enrolled Agent Exam [Part 2] 43, Section 179 Expensing — Limits

Enrolled Agent Exam [Part 2] 42, Bonus Depreciation — Phase-Down Schedule

Enrolled Agent Exam [Part 2] 41, MACRS Conventions — Half-Year, Mid-Quarter, Mid-Month

Enrolled Agent Exam [Part 2] 40, MACRS — Modified Accelerated Cost Recovery System

Enrolled Agent Exam [Part 2] 39, Depreciation Basics — Useful Life and Method

Enrolled Agent Exam [Part 2] 38, UNICAP — §263A Capitalization Rules

Enrolled Agent Exam [Part 2] 37, Ordinary and Necessary Expenses — §162

Enrolled Agent Exam [Part 2] 36, Gross Receipts and Cost of Goods Sold

Enrolled Agent Exam [Part 2] 35, Related-Party Transactions and §267

Enrolled Agent Exam [Part 2] 34, Tax Year Changes — Form 1128

Enrolled Agent Exam [Part 2] 33, Form 7004 — Business Tax Extensions

Enrolled Agent Exam [Part 2] 32, Accounting Period Election — Calendar vs Fiscal

Enrolled Agent Exam [Part 2] 31, Choosing the Right Entity — Tax Comparison

Enrolled Agent Exam [Part 2] 30, S Corp Reasonable Compensation Requirement

Enrolled Agent Exam [Part 2] 29, S Corp Termination — Voluntary and Involuntary

Enrolled Agent Exam [Part 2] 28, S Corp Distributions — Tax Treatment

Enrolled Agent Exam [Part 2] 27, S Corp Accumulated Adjustments Account (AAA)

Enrolled Agent Exam [Part 2] 26, S Corporation Stock Basis vs Debt Basis

Enrolled Agent Exam [Part 2] 25, S Corporation — Eligibility and Election (Form 2553)

Enrolled Agent Exam [Part 2] 24, C Corp Liquidation — §331 and §336

Enrolled Agent Exam [Part 2] 23, C Corp Distributions — Dividends, ROC, Capital Gain

Enrolled Agent Exam [Part 2] 22, Section 1202 Qualified Small Business Stock

Enrolled Agent Exam [Part 2] 21, Corporate Net Operating Losses — Post-TCJA Rules

Enrolled Agent Exam [Part 2] 20, Corporate Alternative Minimum Tax (CAMT)

Enrolled Agent Exam [Part 2] 19, Accumulated Earnings Tax and PHC Tax

Enrolled Agent Exam [Part 2] 18, Dividends-Received Deduction (DRD)

Enrolled Agent Exam [Part 2] 17, C Corporation — Computing Taxable Income

Enrolled Agent Exam [Part 2] 16, C Corporation Formation — §351 Nonrecognition

Enrolled Agent Exam [Part 2] 15, Check-the-Box Election — Form 8832

Enrolled Agent Exam [Part 2] 14, Single-Member LLC — Disregarded Entity Rules

Enrolled Agent Exam [Part 2] 13, Limited Liability Company (LLC) — Default Tax Classification

Enrolled Agent Exam [Part 2] 12, Partnership Termination and Dissolution

Enrolled Agent Exam [Part 2] 11, Schedule K-1 (Form 1065) — Partner Reporting

Enrolled Agent Exam [Part 2] 10, Partnership Distributions — Cash and Property

Enrolled Agent Exam [Part 2] 09, Guaranteed Payments to Partners — §707(c)

Enrolled Agent Exam [Part 2] 08, Special Allocations and §704(c) Built-In Gain

Enrolled Agent Exam [Part 2] 07, Partnership Allocations — §704(b) Substantial Economic Effect

Enrolled Agent Exam [Part 2] 06, Inside Basis vs Outside Basis

Enrolled Agent Exam [Part 2] 05, Partnership Formation — §721 Nonrecognition

Enrolled Agent Exam [Part 2] 04, Hobby vs Business — Activity for Profit Test

Enrolled Agent Exam [Part 2] 03, Schedule C — Common Deductible Expenses

Enrolled Agent Exam [Part 2] 02, Self-Employment Tax and Schedule SE

Enrolled Agent Exam [Part 2] 01, Sole Proprietorship Basics and Schedule C

Enrolled Agent Exam [Part 1] 100, Exam Day Strategies and Final Review

Enrolled Agent Exam [Part 1] 99, Form 1040 Review and Common Errors

Enrolled Agent Exam [Part 1] 98, Individual Taxpayer Identification Number (ITIN)

Enrolled Agent Exam [Part 1] 97, Tax Return Preparer Due Diligence

Enrolled Agent Exam [Part 1] 96, Fringe Benefits - Taxable vs Excludable

Enrolled Agent Exam [Part 1] 95, Recognition of Income - Cash vs Accrual

Enrolled Agent Exam [Part 1] 94, Tax Benefits for Adoption

Enrolled Agent Exam [Part 1] 93, Scholarships, Fellowships, and Educational Assistance

Enrolled Agent Exam [Part 1] 92, Standard Mileage Rates and Transportation

Enrolled Agent Exam [Part 1] 91, Retirement Plan Contribution Limits for 2025

Enrolled Agent Exam [Part 1] 90, Form 8949 Reporting Requirements

Enrolled Agent Exam [Part 1] 89, Earned Income Definition and Sources

Enrolled Agent Exam [Part 1] 88, Foreign Tax Credit Fundamentals

Enrolled Agent Exam [Part 1] 87, Backup Withholding Requirements

Enrolled Agent Exam [Part 1] 86, Statute of Limitations - Assessment and Collection

Enrolled Agent Exam [Part 1] 85, Offer in Compromise Basics

Enrolled Agent Exam [Part 1] 84, Qualified Charitable Distributions (QCD)

Enrolled Agent Exam [Part 1] 83, Health Savings Account Distributions

Enrolled Agent Exam [Part 1] 82, Statutory Employees and Form W-2

Enrolled Agent Exam [Part 1] 81, S Corporation Distributions and Basis

Enrolled Agent Exam [Part 1] 80, Sale of Partnership Interest

Enrolled Agent Exam [Part 1] 79, Excess Business Losses for Individuals

Enrolled Agent Exam [Part 1] 78, Net Operating Losses (NOLs)

Enrolled Agent Exam [Part 1] 77, Hobby Loss Rules

Enrolled Agent Exam [Part 1] 76, At-Risk Rules and Basis Limitations

Enrolled Agent Exam [Part 1] 75, Passive Activity Loss Carryovers

Enrolled Agent Exam [Part 1] 74, Form 8863 - Education Credits

Enrolled Agent Exam [Part 1] 73, Form 8962 - Premium Tax Credit Reconciliation

Enrolled Agent Exam [Part 1] 72, Household Employment Taxes

Enrolled Agent Exam [Part 1] 71, Cancellation of Debt Income

Enrolled Agent Exam [Part 1] 70, Like-Kind Exchanges under Section 1031

Enrolled Agent Exam [Part 1] 69, Installment Sales and Form 6252

Enrolled Agent Exam [Part 1] 68, Basis of Inherited Property

Enrolled Agent Exam [Part 1] 67, Gift Tax Fundamentals

Enrolled Agent Exam [Part 1] 66, Estate Tax Basics

Enrolled Agent Exam [Part 1] 65, Injured Spouse Claims

Enrolled Agent Exam [Part 1] 64, Innocent Spouse Relief

Enrolled Agent Exam [Part 1] 63, Kiddie Tax Rules

Enrolled Agent Exam [Part 1] 62, Education Savings Accounts and 529 Plans

Enrolled Agent Exam [Part 1] 61, Military Tax Benefits

Enrolled Agent Exam [Part 1] 60, Identity Protection PIN and Fraud Prevention

Enrolled Agent Exam [Part 1] 59, Prior Year Refund Applications

Enrolled Agent Exam [Part 1] 58, Recovering Refunds and Amended Returns

Enrolled Agent Exam [Part 1] 57, Underpayment Penalties and Exceptions

Enrolled Agent Exam [Part 1] 56, Estimated Tax Requirements

Enrolled Agent Exam [Part 1] 55, Withholding and Form W-4

Enrolled Agent Exam [Part 1] 54, Additional Medicare Tax

Enrolled Agent Exam [Part 1] 53, Net Investment Income Tax (NIIT)

Enrolled Agent Exam [Part 1] 52, Alternative Minimum Tax (AMT) - Individuals

Enrolled Agent Exam [Part 1] 51, Tax Computation Methods

Enrolled Agent Exam [Part 1] 50, Other Nonrefundable Credits

Enrolled Agent Exam [Part 1] 49, Premium Tax Credit and Excess APTC Reconciliation

Enrolled Agent Exam [Part 1] 48, Residential Energy Credits

Enrolled Agent Exam [Part 1] 47, Adoption Credit and Employer-Provided Benefits

Enrolled Agent Exam [Part 1] 46, Retirement Savings Contributions Credit

Enrolled Agent Exam [Part 1] 45, Education Credits - Lifetime Learning Credit

Enrolled Agent Exam [Part 1] 44, Education Credits - American Opportunity Credit

Enrolled Agent Exam [Part 1] 43, Earned Income Tax Credit (EITC)

Enrolled Agent Exam [Part 1] 42, Child and Dependent Care Credit

Enrolled Agent Exam [Part 1] 41, Child Tax Credit and Additional Child Tax Credit

Enrolled Agent Exam [Part 1] 40, QBI Deduction - Limitations and Phase-Outs

Enrolled Agent Exam [Part 1] 39, Qualified Business Income (QBI) Deduction

Enrolled Agent Exam [Part 1] 38, Gambling Losses Deduction

Enrolled Agent Exam [Part 1] 37, Casualty and Theft Loss Deductions

Enrolled Agent Exam [Part 1] 36, Charitable Contributions - Property

Enrolled Agent Exam [Part 1] 35, Charitable Contributions - Cash

Enrolled Agent Exam [Part 1] 34, Home Mortgage Interest Deduction

Enrolled Agent Exam [Part 1] 33, State and Local Tax (SALT) Deduction

Enrolled Agent Exam [Part 1] 32, Medical and Dental Expenses

Enrolled Agent Exam [Part 1] 31, Itemized Deductions - Overview

Enrolled Agent Exam [Part 1] 30, Moving Expenses for Armed Forces

Enrolled Agent Exam [Part 1] 29, Educator Expenses Deduction

Enrolled Agent Exam [Part 1] 28, Student Loan Interest Deduction

Enrolled Agent Exam [Part 1] 27, Traditional IRA Contributions and Deductions

Enrolled Agent Exam [Part 1] 26, Health Savings Accounts (HSA)

Enrolled Agent Exam [Part 1] 25, Self-Employment Tax Calculation

Enrolled Agent Exam [Part 1] 24, Adjustments to Income - Overview

Enrolled Agent Exam [Part 1] 23, Foreign Income and Foreign Accounts

Enrolled Agent Exam [Part 1] 22, Virtual Currency and Cryptocurrency Taxation

Enrolled Agent Exam [Part 1] 21, Schedule 1 - Additional Income

Enrolled Agent Exam [Part 1] 20, Alimony and Separate Maintenance

Enrolled Agent Exam [Part 1] 19, Unemployment Compensation and Other Income

Enrolled Agent Exam [Part 1] 18, Social Security Benefits Taxation

Enrolled Agent Exam [Part 1] 17, Roth IRA Rules and Qualified Distributions

Enrolled Agent Exam [Part 1] 16, IRA Distributions and Taxation

Enrolled Agent Exam [Part 1] 15, Retirement Income - Pensions and Annuities

Enrolled Agent Exam [Part 1] 14, Passive Activity Loss Rules

Enrolled Agent Exam [Part 1] 13, Depreciation of Rental Property

Enrolled Agent Exam [Part 1] 12, Rental Real Estate Income and Expenses

Enrolled Agent Exam [Part 1] 11, Sale of Principal Residence

Enrolled Agent Exam [Part 1] 10, Sale of Stocks and Bonds

Enrolled Agent Exam [Part 1] 09, Capital Gains and Losses Introduction

Enrolled Agent Exam [Part 1] 08, Interest and Dividend Income

Enrolled Agent Exam [Part 1] 07, Self-Employment Income Basics

Enrolled Agent Exam [Part 1] 06, Wages, Salaries, and Tips

Enrolled Agent Exam [Part 1] 05, Gross Income Inclusions

Enrolled Agent Exam [Part 1] 04, Dependent Rules and Requirements

Enrolled Agent Exam [Part 1] 03, Standard Deduction for 2025

Enrolled Agent Exam [Part 1] 02, Filing Status Determination

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