|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/ea-tax-agent-1-individuals-2026-best-course-for-exam/
课程评论：没有评论
课程名称：EA TAX AGENT 1 - INDIVIDUALS 2026最佳考试课程 概述：该课程旨在帮助学员成为注册税务代理人（Enrolled Agent，简称EA）。注册税务代理人是获得代表纳税人与美国国税局（IRS）进行沟通的资格的人。取得该资格的方式包括通过一项涵盖个人和商业税务的三部分综合IRS考试，或通过曾在IRS工作获得的经验。注册税务代理人是IRS授予的最高资质，获得该地位的个人必须遵守伦理标准，并在每三年内完成72小时的继续教育课程。 注册税务代理人具备无限的执业权，意味着他们可以代表任何类型的纳税人处理各种税务事务，并在多个IRS办公室为客户提供服务。 成为注册税务代理人的步骤包括： 1. 获取纳税人识别号（PTIN）。 2. 访问Prometric的特殊注册考试（SEE）网页，安排考试预约，查看SEE候选人信息手册、样题与其他备考资源。 3. 在三年内通过SEE的三部分考试。 4. 电子申请注册并支付注册费用，使用Pay.gov表格23或下载表格23，填写完成后邮寄至IRS。 5. 通过适当性检查，这包括税务合规性，确保已提交所有必要的税务申报，没有未解的税务负债，以及无犯罪背景。 EA考试由三部分组成，每部分包含100道选择题，测试时长为3.5小时。这些考试在美国和国际的Prometric考试中心进行。考试的第一部分专注于个人纳税人，内容包括： - 税务数据的初步处理 - 14题 - 收入和资产 - 17题 - 扣除与抵免 - 17题 - 税务计算 - 15题 - 针对个人纳税人的建议 - 11题 - 个人的特殊申报 - 11题 本课程旨在为希望通过EA考试的学员提供全面的知识与准备，以确保顺利通过考试并获得该权威认证。
EA TAX AGENT 1 - INDIVIDUALS 2026 BEST COURSE FOR EXAMAn enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service by either passing a three-part comprehensive IRS test covering individual and business tax returns, or through experience as a former IRS employee. Enrolled agent status is the highest credential the IRS awards. Individuals who obtain this elite status must adhere to ethical standards and complete 72 hours of continuing education courses every three years.Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.Steps to becoming an enrolled agent:Obtain a preparer tax identification number (PTIN).Visit Prometric's Special Enrollment Examination (SEE) webpage to schedule your test appointments, review the SEE Candidate Information Bulletin PDF, sample test questions, and other test preparation resources. Achieve passing scores on all three parts of the SEE* within three years.Apply for enrollment and pay enrollment fee electronically using Pay. gov Form 23 or by downloading Form 23, Application for Enrollment to Practice Before the Internal Revenue Service PDF and mailing the completed form and a check to the IRS.Pass a suitability check, which will include tax compliance to ensure that you have filed all necessary tax returns and there are no outstanding tax liabilities, and criminal background.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 - IndividualsPreliminary Work with Taxpayer Data - 14 questionsIncome and Assets - 17 questionsDeductions and Credits - 17 questionsTaxation - 15 questionsAdvising the Individual Taxpayer - 11 questionsSpecialized Returns for Individuals - 11 questions
