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所在平台: Udemy |
课程主页: https://www.udemy.com/course/202526-enrolled-agent-ea-see-exam-part-1-individuals/
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课程名称：注册代理人（EA）SEE考试第1部分 - 个人税务 2025/26 课程概述： 注册代理人（EA）是税务专业人士，具有代表客户处理税务问题的法律授权，可以在美国国税局（IRS）面前辩护税务申报、协助客户应对审计或在上诉中代表他们。EA是IRS授予的最高资质，允许您在所有50个州及其领土内执业，且不受代表客户的限制。 成为注册代理人并不像您想象的那么复杂。您在这一过程中的速度主要取决于您现有的税务知识和经验。大多数人通常只需三个月到一年即可通过EA考试，并获得完全资质。 成为注册代理人的基本步骤包括： 1. 从IRS网站获取您的备案人税务身份号码（PTIN）。 2. 通过注册代理人考试。 3. 向IRS提交申请，包括“适格性审查”（刑事背景检查和税务调查）。 EA考试是IRS注册代理人必须通过的综合性三部分测试。税务准备人员通过所有三部分EA考试并完成其他要求后，IRS将授予其EA资格，表明其具有高水平的专业知识，允许其在IRS面前执业。每个EA测试包含100个选择题，考试时间为3.5小时，考试在Prometric考试中心进行，覆盖美国及国际地区。 第1部分 - 个人税务考试内容： - 与纳税人数据的初步工作 - 14题 - 收入和资产 - 17题 - 扣除与抵免 - 17题 - 纳税 - 15题 - 为个人纳税人提供建议 - 11题 - 针对个人的特殊申报 - 11题 通过本课程，学员将为注册代理人考试第1部分做好充分准备，从而顺利迈向税务专业生涯的新阶段。
2025/26 Enrolled Agent (EA)An Enrolled Agent (EA) is a tax professional who has the legal authorization to represent clients with their tax issues before the IRS. This may involve defending a tax return, assisting a client during an audit, or even representing them in an appeal. Enrolled Agent is the highest credential awarded by the IRS and allows you to practice in all 50 states and territories, without limitation on who you can represent.Becoming an Enrolled Agent is more accessible than you may realize. How quickly you go through the process depends greatly on your current tax knowledge and experience. It only takes most people between three months to a year to pass the EA Exam and become fully credentialed.These are the basic steps:Get your Preparer Tax Identification Number (PTIN) from the IRS website.Pass the Enrolled Agent ExamSubmit your application, including a "suitability check" (criminal background check + tax investigation) to the IRS.EA examThe IRS EA exam is a comprehensive three-part test that tax preparers must pass in order to become an IRS Enrolled Agent. After tax preparers pass all three Enrolled Agent exams and complete the other requirements (there aren't many!), the IRS distinguishes them with the EA designation. It signals a high level of expertise and allows them to practice before the IRS.Each of the three EA tests has 100 multiple-choice questions and a 3.5 hour testing time. The Enrolled Agent test is administered at Prometric testing centers, which are located in the US and internationally.Part 1 - Individualso Preliminary Work with Taxpayer Data - 14 questionso Income and Assets - 17 questionso Deductions and Credits - 17 questionso Taxation - 15 questionso Advising the Individual Taxpayer - 11 questionso Specialized Returns for Individuals - 11 questions
