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所在平台: Udemy |
课程主页: https://www.udemy.com/course/ea-tax-agent-2-businesses-2026-best-course-for-exam/
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课程名称: EA税务代理人2 - 企业 2026最佳考试课程 课程概述： EA税务代理人是指获得在美国国税局（IRS）代表纳税人权利的个人。此权利可通过考试或前IRS员工的经验获取。注册代理人是IRS授予的最高资格，申请者须遵循道德标准，并每三年完成72小时的继续教育课程。与律师和注册会计师（CPA）一样，注册代理人拥有无限的执业权，能够代表任何纳税人，处理各种税务事务。 成为注册代理人的步骤包括： 1. 获取税务准备人员识别号码（PTIN）。 2. 访问Prometric的特别注册考试（SEE）网页，安排考试预约，并查看候选人信息手册，样题，及其他备考资源。 3. 在三年内通过SEE的所有三个部分考试。 4. 在线申请注册并支付注册费，或通过下载填写Form 23，并邮寄给IRS。 5. 通过适用性检查，包括税务合规性及犯罪背景调查。 EA考试是一个全面的三部分测试，税务准备人员须通过才能成为IRS注册代理人。每部分考试包含100道多项选择题，测试时间为3.5小时，考试在Prometric测试中心（美国及国际）进行。 第二部分 - 企业 课程内容包括： - 商业实体和相关考虑 - 30道题 - 商业税务准备 - 37道题 - 特殊报税和纳税人 - 18道题 总之，该课程为希望成为注册税务代理人的学员提供了全面的知识和备考支持，帮助他们在2026年考试中取得优异成绩。
EA TAX AGENT 2 - BUSINESSES 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 Paygov 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 2 - BusinessesBusiness Entities and Considerations - 30 questionsBusiness Tax Preparation - 37 questionsSpecialized Returns and Taxpayers - 18 questions
