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所在平台: Udemy |
课程主页: https://www.udemy.com/course/2025-26-enrolled-agent-individuals-2nd-half-questions-bank/
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课程名称：2025-26 注册代理人个人（下半年）题库 概述：本课程旨在帮助学员为2025-26年度注册代理人（EA）考试的第一部分下半年做好充分准备。课程提供了多达600道选择题（MCQ），每道题后都有基于最新IRS规则和税法的清晰准确解释。无论是复习重点考试主题，还是在模拟考试条件下测试自己的知识，这门课程都旨在帮助学员取得成功。题库分为五大主题领域，帮助学员集中精力在最重要的复习内容上。每个模拟测试的结构和复杂性与真实的EA考试相似，以提升考试准备度。学员需在每个部分中达到80%的及格分数，以获得掌握EA第1部分（下半年）考试内容所需的实践和纪律。 涵盖主题： 1. 非认定财产交易（70题）：学习类似财产交换、非自愿转让以及赢利/亏损递延的相关知识。 2. 调整后总收入（AGI）、标准扣除额与逐项扣除（132题）：掌握AGI的计算，区分标准扣除与逐项扣除，并准确应用。 3. 个人纳税人信用（ITC）、平价医疗法案（ACA）与保费税收抵免（PTC）（145题）：了解ITC、ACA及PTC的规则，准确计算抵免并调节预付款项。 4. 个人退休账户（IRA）及附加税与抵免（124题）：学习传统和罗斯IRA的贡献与分配，了解附加税（如自雇税、罚款税）及相关抵免。 5. 外国金融报告、遗产与赠与税（117题）：掌握外国资产报告要求、FBAR与FATCA合规知识，了解联邦遗产与赠与税的基本规则及其报告方式。 为什么选择本课程？ - 适合准备EA考试个人部分（下半年）的自学者 - 内容与IRS要求一致，参考最新税法 - 旨在提高解决问题和考试技巧 - 对有志成为注册代理人和税务专业人士的人员极具价值 通过这个强大的题库课程，考生可以为考试做好准备，并加强对重要税务主题的理解！
Prepare with confidence for the second half of Part 1 of the Enrolled Agent (EA) Exam for the 2025-26 testing period with this in-depth Question Bank Course. This course provides a comprehensive set of up to 600 multiple-choice questions (MCQs), each accompanied by clear, accurate explanations based on the latest IRS rules and tax laws. Whether you're reviewing key exam topics or testing your knowledge under exam-like conditions, this course is designed to help you succeed.This question bank is carefully divided into five major topic areas, helping you focus your study efforts where they matter most. Each practice test mirrors the structure and complexity of the real EA Exam to boost your exam readiness. With an 80% passing score requirement per section, you'll gain the practice and discipline needed to master the EA Part 1 (2nd Half) exam content.Topics Covered:Nonrecognition Property Transactions (70 Questions)Learn about like-kind exchanges, involuntary conversions, and gain/loss deferrals.Understand how to apply nonrecognition rules in various property transaction scenarios.AGI, Standard Deduction, and Itemized Deductions (132 Questions)Master the calculation of Adjusted Gross Income (AGI).Differentiate between standard and itemized deductions, and apply them accurately.ITC, The ACA, and the PTC (145 Questions)Understand the rules for the Individual Taxpayer Credit (ITC), the Affordable Care Act (ACA), and the Premium Tax Credit (PTC).Accurately calculate credits and reconcile advance payments.IRA and Additional Taxes and Credits (124 Questions)Learn how to handle traditional and Roth IRA contributions and distributions.Gain insight into additional taxes (e.g., self-employment tax, penalty taxes) and applicable credits.Foreign Financial Reporting, Estate, and Gift Taxes (117 Questions)Understand foreign asset reporting requirements, FBAR, and FATCA compliance.Learn the fundamentals of federal estate and gift tax rules and how to report them.Why This Course?Ideal for self-paced learners preparing for EA Exam Part 1 - Individuals (2nd Half)IRS-aligned content and up-to-date tax law referencesDesigned to sharpen problem-solving and test-taking skillsValuable for aspiring EAs and tax professionals alikeGet exam-ready and strengthen your understanding of critical tax topics with this powerful question bank course!
