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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-2-businesses/
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课程名称：EA代理考试第二部分 - 商业 2025/26 概述：2025/26年注册代理人（EA）课程。注册代理人是一种税务专业人士，具备法律授权在美国国税局（IRS）前代表客户处理税务问题。这可能涉及为纳税申报辩护、在审计期间协助客户，或在上诉中代表他们。注册代理人是IRS授予的最高资格，允许您在所有50个州及领土内执业，无限制地代表客户。成为注册代理人的过程比您想象的要简单，所需时间通常在三个月到一年之间，具体取决于您当前的税务知识和经验。 基本步骤包括： 1. 从IRS网站获取税务准备员识别号（PTIN）。 2. 通过注册代理人考试。 3. 向IRS提交申请，包括“适宜性检查”（刑事背景调查 + 税务调查）。 EA考试是IRS注册代理人必须通过的全面三部分测试。考生通过所有三部分考试并完成其他要求后，IRS将授予其EA称号，标志着其高水平的专业知识并允许其在IRS前执业。 第二部分 - 商业内容包括： - 商业实体及相关考虑（30道题） - 商业税务准备（37道题） - 特殊报税和纳税人（18道题） 该课程旨在帮助参与者掌握商业相关的税务知识，以便顺利通过EA考试第二部分，提升自己的专业能力。
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 2 - Businesseso Business Entities and Considerations - 30 questionso Business Tax Preparation - 37 questionso Specialized Returns and Taxpayers - 18 questions
