Enrolled Agent (EA) Exam Part 1: Individuals - Syllabus
EA Exam Part 1: Individuals - Syllabus 1. Preliminary Work and Taxpayer Data (16%) Personal Information & Filing Status Identifying the taxpayer Filing status determination Dependent qualifications Income Sources & Documentation W-2, 1099s, and other tax documents Self-employment and gig economy income Rental income and other earnings Recordkeeping Requirements Retaining tax records and substantiating deductions 2. Income and Assets (20%) Types of Income Wages, salaries, and tips Interest, dividends, and capital gains Retirement distributions (IRA, pensions, Social Security) Rental, royalty, and business income Foreign income considerations Capital Gains and Losses Short-term vs. long-term gains Basis calculations and sale of assets Taxable and Nontaxable Income Gifts, inheritances, life insurance, and scholarships 3. Deductions and Credits (18%) Standard vs. Itemized Deductions Mortgage interest, medical expenses, state/local taxes, and ch...
