This webinar will cover ten topics often tested on Part 2, including business income and expense topics applicable to all businesses, sales or exchanges of business properties, and partnership taxation. Materials include several comprehensive diagrams covering such topics as MACRS rules, tax-deferred exchanges, Sec. 1231 property nettings, depreciation recaptures, and partnership formations. Length: 3-hours.
1. Business Income: Special Inclusion Rules
2. MACRS Cost Recovery Deductions
3. Business Bad Debt Deductions
4. Tax-Deferred Exchanges
5. Sec. 1231 Gains and Losses
6. Depreciation Recaptures
7. Self-employment Taxes, Estimated Taxes, ACA Penalties, and Other Special Computations
8. Partnerships: Formation Issues at Under Sec. 721
9. Partnerships: Reporting Partnership Income and Guaranteed Payments
10. Partnerships: Distributions and Sales of a Partnership Interest
- Sample questions for each topic are interspersed within the presentation and will be worked on and explained.
- Test-taking tips and tricks will be emphasized.
- You'll also receive a link to the "Top 150" questions per part—essential questions complete with explanations on topics that you will absolutely need to master to pass the EA exam.
Presented by John O. Everett, CPA, Ph.D., and Cherie J. Hennig, CPA, Ph.D.
IRS CE: 1 Hour/Federal Tax Law; 1 Hour/Federal Tax Law Update; 1 Hour SEE Exam Preparation
NASBA CE:3 Hours/Taxes
NSA EA Exam Prep Webinars
This series of four webinars cover selected, heavily-tested parts of the Enrolled Agent (EA) exam--you can take the complete series or any part.
May 24, 2017: Part 1: Individuals (2 hours)
June 8, 2017 & June 14, 2017: Part 2: Businesses (two different 3-hour webinars cover the content in Part 2)
June 28, 2017: Part 3: Representation, Practice and Procedures (2 hours)
Register for all four in one order and save 20%!
NSA ConnectED Webinar Series
Program Level: Basic
Prerequisites: None
Advance Preparation: None
Delivery Method: Group-Internet Based
No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.