{"id":1060,"date":"2023-01-24T09:37:10","date_gmt":"2023-01-24T09:37:10","guid":{"rendered":"https:\/\/eaexam.co\/passfast\/?p=1060"},"modified":"2023-06-09T12:58:00","modified_gmt":"2023-06-09T12:58:00","slug":"what-subjects-are-covered-on-the-special-enrollment-examination-see","status":"publish","type":"post","link":"https:\/\/eaexam.co\/passfast\/what-subjects-are-covered-on-the-special-enrollment-examination-see\/","title":{"rendered":"What Subjects are Covered on the Special Enrollment Examination (SEE)?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1060\" class=\"elementor elementor-1060\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e4be71d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e4be71d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19c1bb72\" data-id=\"19c1bb72\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-347a971d elementor-widget elementor-widget-text-editor\" data-id=\"347a971d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>If you are looking to become an Enrolled Agent with the IRS, you first have to pass a special examination. The Special Enrollment Examination (SEE) is designed to evaluate your knowledge of taxes and tax law. To help you determine if this exam is the right choice for you, let\u2019s take a look at the subjects covered on the SEE. This blog post provides a breakdown of the topics included on the SEE so that you can make an informed decision about whether or not it\u2019s the right path for you.<\/p>\n<p>The SEE is a three-part examination that covers representation, individual taxation, and business taxation.<\/p>\n<h3>Special Enrollment Examination 1: Individual Taxation<\/h3>\n<p>The individual taxation section of the IRS Special Enrollment Examination (SEE) covers a wide range of topics related to personal taxes. This includes filing status, exemptions, deductions, and credits. The examination also covers a variety of tax-related topics such as estate and gift taxes, self-employment taxes, and payroll taxes.<\/p>\n<h3>Special Enrollment Examination 2: Business Taxation<\/h3>\n<p>Part 2 of the Special Enrollment Examination, also known as the &#8220;Business&#8221; portion, tests a candidate&#8217;s knowledge of tax-related business concepts and practices. This section of the exam covers topics such as accounting methods, business entities, business income and deductions, and retirement plans. Candidates are required to demonstrate a thorough understanding of the tax rules and regulations surrounding these topics in order to pass the <a title=\"Preparing For The IRS EA Exam: An Overview Of What You Need To Know On Test Day\" href=\"https:\/\/eaexam.co\/passfast\/preparing-for-the-irs-ea-exam-an-overview-of-what-you-need-to-know-on-test-day\/\">IRS EA exam<\/a>.<\/p>\n<h3>Special Enrollment Examination 3: Representation, Practice and Procedures<\/h3>\n<p>The &#8220;Representation, Practice, and Procedures&#8221; portion, tests a candidate&#8217;s knowledge of tax practice and procedure. This section of the exam covers topics such as practice before the IRS, tax returns and documentation, penalties and interest, and ethical practices. Candidates are required to demonstrate a thorough understanding of the rules and regulations governing tax practice and procedure in order to pass the exam. Additionally, candidates are expected to have knowledge of the professional standards and conduct expected of enrolled agents.<\/p>\n<h3>Ethics and Professional Responsibilities<\/h3>\n<p>There are a number of ethical and professional responsibilities that tax preparers need to be aware of. The most important of these is the requirement to maintain confidentiality when dealing with clients&#8217; financial information. Tax preparers also need to be honest and transparent in their dealings with clients, and avoid any potential conflict of interest. They should also make sure that they are up to date on all relevant tax laws and regulations.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-1472\" src=\"https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/Special-Enrollment-Examination-300x300.png\" alt=\"Special Enrollment Examination\" width=\"300\" height=\"300\" srcset=\"https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/Special-Enrollment-Examination-300x300.png 300w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/Special-Enrollment-Examination-1024x1024.png 1024w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/Special-Enrollment-Examination-150x150.png 150w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/Special-Enrollment-Examination-768x768.png 768w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/Special-Enrollment-Examination.png 1080w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3>Examination Topics Overview<\/h3>\n<p>The examination is divided into <a href=\"https:\/\/www.irs.gov\/tax-professionals\/enrolled-agents\/sample-special-enrollment-examination-questions-and-official-answers\" target=\"_blank\" rel=\"noopener\">three parts<\/a>. Each part lasts 3.5 hours (not including the pre-examination tutorial and post-examination survey). There is an on-screen timer that indicates how much time remains. In addition to the 85 multiple-choice questions that are scored in each part, there are 15 experimental questions that are not scored.\u00a0<\/p>\n<h4>SEE 1: Part 1 \u2014 Individuals<\/h4>\n<ol>\n<li>Preliminary Work with Taxpayer Data \u2013 14 questions<\/li>\n<li>Income and Assets \u2013 17 questions<\/li>\n<li>Deductions and Credits \u2013 17 questions<\/li>\n<li>Taxation \u2013 15 questions<\/li>\n<li>Advising the Individual Taxpayer \u2013 11 questions<\/li>\n<li>Specialized Returns for Individuals \u2013 12 questions<\/li>\n<\/ol>\n<h4>SEE 2: Part 2 \u2014 Businesses<\/h4>\n<ol>\n<li>Business Entities and Considerations\u2013 30 questions<\/li>\n<li>Business Tax Preparation \u2013 37 questions<\/li>\n<li>Specialized Returns and Taxpayers \u2013 18 questions<\/li>\n<\/ol>\n<h4>SEE 3: Part 3 \u2014 Representation, Practices and Procedures<\/h4>\n<ol>\n<li>Practices and Procedures \u2013 26 questions<\/li>\n<li>Representation before the IRS \u2013 25 questions<\/li>\n<li>Specific Areas of Representation \u2013 20 questions<\/li>\n<li>Filing Process \u2013 14 questions<\/li>\n<\/ol>\n<h3>Special Enrollment Examination Topics Detail<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-1335\" src=\"https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/IRS-Logo-300x169.png\" alt=\"Special Enrollment Examination\" width=\"300\" height=\"169\" srcset=\"https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/IRS-Logo-300x169.png 300w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/IRS-Logo-1024x576.png 1024w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/IRS-Logo-768x432.png 768w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/IRS-Logo-1536x864.png 1536w, https:\/\/eaexam.co\/passfast\/wp-content\/uploads\/2023\/02\/IRS-Logo-2048x1152.png 2048w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h4>Special Enrollment Examination 1: Part 1 \u2014 Individuals<\/h4>\n<p><b>Domain 1: Preliminary Work and Taxpayer Data | 14 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">1.1. Preliminary work to prepare tax returns\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Use of prior years&#8217; returns for comparison, accuracy, and carryovers for current year&#8217;s return\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Taxpayer personal information (e.g., date of birth, marital status, dependents, identity\u00a0 protection PIN, state issued photo ID)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Residency status and\/or citizenship (e.g., , visas, green cards, resident alien or non-resident\u00a0 alien, ITIN)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Filing requirements and due date\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Taxpayer filing status\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sources of worldwide taxable and non-taxable income (e.g., interest, wages, business, sales of\u00a0 property, dividends, rental income, flow-through entities, alimony received)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sources of applicable exclusions and adjustments to gross income (e.g., foreign earned income\u00a0 exclusion, retirement plans, HSAs, alimony paid, health insurance, self-employment tax)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sources of applicable deductions (e.g., itemized, standard)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Qualifications for dependency\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sources of applicable credits (e.g., education, foreign tax, child and dependent care, credit for\u00a0 other dependents, child tax credit)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sources of tax payments and refundable credits\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Previous IRS correspondence with taxpayer\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Additional required returns to be filed, and taxes paid (e.g., employment, gifts, international\u00a0 information returns, and other information returns)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Special filing requirements (e.g. foreign income, presidentially declared disaster areas, injured\u00a0 spouse)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Foreign account and asset reporting (e.g., FBAR, Form 8938)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Minor children&#8217;s unearned income (\u201cKiddie\u201d tax)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">ACA requirements (e.g., , total household income, premium tax credit, household size) <\/span><\/li>\n<\/ul>\n<p><b>Domain 2: Income and Assets | 17 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">2.1. Income\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Taxability of wages, salaries and other earnings\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Interest Income (e.g., taxable and non-taxable)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Dividends and other distributions from mutual funds, corporations, and other entities\u00a0 -Personal property rental\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Gambling income and allowable deductions (e.g., Form W-2G, documentation) -Tax treatment of cancellation of debt (e.g., Form 1099C, foreclosures, insolvency)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tax treatment of a U.S. citizen\/resident with foreign income (e.g., tax treaties, Form 1116, Form\u00a0 2555, Form 3520, Form 5471)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Other income (e.g., scholarships, barter income, hobby income, alimony, non-taxable combat\u00a0 pay, unearned income, taxable recoveries, NOL, illegal income)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Constructive receipt of income\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Constructive dividends (e.g., payments of personal expenses from a business entity) -Passive income and loss\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pass-through income (e.g., Schedule K-1, income, deductions, basis, qualified business income\u00a0 (QBI) items)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Royalties and related expenses\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">State\/local income tax refund and other itemized deduction recoveries\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">1099 MISC, 1099 NEC, 1099 K reporting, irregularities, and corrections\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.2. Retirement income\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Basis in a traditional IRA (Form 8606)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Comparison of and distributions from traditional and Roth IRAs\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Distributions from qualified and non-qualified plans (e.g., pre-tax, after-tax, rollovers, Form\u00a0 1099R, qualified charitable distribution)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Excess contributions and tax treatment (e.g., penalties)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Penalties and exceptions on premature distributions from qualified retirement plans and IRAs -Prohibited transactions and tax consequences\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">IRA conversions and recharacterization (Form 8606)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Required minimum distributions\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Loans from qualified plans\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Taxability of Social Security and Railroad Retirement benefits\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Inherited retirement accounts\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Foreign pensions and retirement income<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.3. Property, real and personal\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Sale or disposition of property including depreciation recapture rules and 1099A\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Capital gains and losses (e.g., netting effect, short-term, long-term, mark-to-market, virtual\u00a0 currency)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Basis of assets (e.g., purchased, gifted or inherited)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Basis of stock after stock splits and\/or stock dividends (e.g., research, schedules, brokerage re\u00a0 cords)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Publicly traded partnerships (PTP) (e.g., sales, dispositions, losses)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sale of a personal residence (e.g., IRC sec 121 exclusions)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Installment sales (e.g., related parties, original cost, date of acquisition, possible recalculations\u00a0 and recharacterization)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Options (e.g., stock, commodity, ISO, ESPP)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Like-kind exchange\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Non-business bad debts\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Investor versus trader\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.4. Adjustments to Income\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Self-employment tax\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Retirement contribution limits and deductibility (e.g., earned compensation requirements) -Health savings accounts\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Other adjustments to income (e.g., student loan interest, alimony, moving expenses for active\u00a0 military, write-in adjustments)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Self-Employed Health Insurance\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Domain 3: Deductions and Credits | 17 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">3.1. Itemized deductions and QBI\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Medical, dental, vision, long-term care expenses\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Various taxes (e.g., state and local, personal property, real estate)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Interest expense (e.g., mortgage interest, investment interest, tracing rules, points,\u00a0 indebtedness limitations)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Charitable contributions (e.g., cash, non-cash, limitations, documentation required) -Nonbusiness casualty and theft losses\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Other itemized deductions\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Itemized deductions for Form 1040-NR\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Qualified Business Income (QBI) deduction\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3.2. Credits\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Child and dependent care credit\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Child tax credit and credit for other dependents\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Education credits\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Foreign tax credit\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Earned income tax credit (e.g., paid preparer&#8217;s earned income credit checklist, eligibility and\u00a0 disallowance)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Adoption credits (e.g., carryovers, limitations, special needs)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">ACA premium tax credit\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Other credits (refundable and non-refundable) (e.g., health coverage tax credit, energy credits,\u00a0 Retirement savings contribution credit)\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Domain 4: Taxation | 15 Items\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">4.1. Taxation\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Alternative minimum tax and credit for prior year\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Household employees\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Underpayment penalties and interest\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Self-employment tax\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Excess Social Security withholding\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tax provisions for members of the clergy\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tax provisions for members of the military\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Income in respect of decedent\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Net investment income tax\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Additional Medicare tax\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Uncollected Social Security and Medicare tax\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Other taxes (e.g., first time homebuyer credit repayment)<\/span><\/li>\n<\/ul>\n<p><b>Domain 5: Advising the individual taxpayer | 11 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">5.1. Advising the Individual Taxpayer\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Reporting obligations for individuals (e.g., 1099, bartering, cash)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Property sales (e.g., homes, stock, businesses, antiques, collectibles)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Education planning (e.g., lifetime learning credit, IRC section 529 plans)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Estate planning (e.g., gift versus inheritance, trusts, family partnerships, charitable giving, long term care, life insurance)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Retirement planning (e.g., annuities, IRAs, employer plans, early retirement rules, required\u00a0 minimum distribution, beneficiary ownership, charitable distributions from an IRA)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Marriage and divorce (e.g., divorce settlement, common-law, community property, alimony)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Items that will affect future\/past returns (e.g., carryovers, net operating loss, Schedule D, Form\u00a0 8801, negative QBI carryover)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Injured spouse\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Innocent spouse\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Estimated tax and penalty avoidance (e.g., mid-year estimated tax planning)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Adjustments, deductions, and credits for tax planning (e.g., timing of income and expenses) -Character of transaction (e.g., use of capital gain rates versus ordinary income rates)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Advantages and disadvantages of MFJ\/MFS\/HOH filing statuses in various scenarios (e.g., joint\u00a0 and several liability)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Conditions for filing a claim for refund (e.g., amended returns)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Penalty of perjury\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Domain 6: Specialized Returns for Individuals | 11 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">6.1. Estate Tax\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Gross estate, taxable estate (calculations and payments), unified credit\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Jointly held property\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Marital deduction and other marital issues (e.g., portability election)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Life insurance, IRAs, and retirement plans\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Estate filing requirements and due dates (e.g., Form 706: Form 1041)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">6.2. Gift Tax\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Gift-splitting<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Annual exclusion\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Unified credit\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Effect on estate tax (e.g., Generation skipping transfer tax)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Filing requirements (e.g., Form 709)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">6.3.International Information Reporting\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Filing and reporting requirements and due dates (e.g., FBAR, Form 8938, Form 8865, Form\u00a0 5471, Form 3520)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Covered accounts (e.g., FBAR, Form 8938)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Potential penalties (e.g., failure to file, underreporting, substantially incomplete, statute of\u00a0 limitations, reduction of tax attributes)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Distinctions between FBAR and Form 8938 requirements<\/span><\/li>\n<\/ul>\n<h4>Special Enrollment Examination 2: Part 2 \u2014 Businesses<\/h4>\n<p><b>Domain 1: Business Entities and Considerations | 30 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">1.1. Business Entities\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Sole proprietorships\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Partnerships and qualified joint ventures (QJV)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Corporations\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">S corporations\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">LLCs\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tax-exempt entities and associations\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Entity type default classifications and elections\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Employer identification number\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Accounting periods (tax year)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Reporting requirements (e. g., Forms W-2, W-4, Form 1099)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Hobby versus business determination and loss limitations\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.2. Partnerships\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Partnership income, expenses, distributions, and flow-through (e. g., self-employment income) -Family partnerships\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Partner&#8217;s dealings with partnership (e. g., exchange of property, guaranteed payments)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Contribution of property and\/or services to a partnership (e. g., partnership&#8217;s basis, property\u00a0 subject to indebtedness)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Basis of partner&#8217;s interest\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Disposition of partner&#8217;s interest\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Partnership formation (e. g., partnership agreement, general vs limited partners, capital\u00a0 contributions)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Dissolution of partnership (e. g., sale, death of partner)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Filing requirements, due dates, penalties, and audit notice requirements\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Partnership cancellation of debt\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Partnership level audit and opt-out\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.3. Corporations in general\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Filing requirements, due dates, and penalties<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Earnings and profits\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Shareholder dividends, distributions, and recognition requirements\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Special deductions and credits (e. g., dividends received deductions, charitable deduction) -Liquidations and stock redemptions\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Accumulated earnings tax\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Estimated tax payments\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Corporate minimum tax credit\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.4. Forming a corporation\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Services rendered to a corporation in return for stock\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">IRC section 351 exchange\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Transfer and\/or receipt of money or property in addition to corporate stock -Transfer of property subject to indebtedness\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Controlled groups\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Closely held corporations\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.5. S corporations\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Requirements to qualify (e. g., qualifying shareholders)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Election procedure\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Income, expenses and separately stated items\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Treatment of distributions\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Shareholder\u2019s basis (e. g., loan basis, distributions and losses in excess of basis, services for stock)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Revocation, termination and reinstatement\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Debt discharge\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Domain 2: Business Tax Preparation | 37 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">2.1. Business Income\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Gross receipts and other income\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Cost of goods sold (e. g., inventory practices, expenditures included, uniform capitalization\u00a0 rules)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Net income\/loss and at-risk limitations<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Cancellation of business debt\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.2. Business expenses, deductions and credits\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Officers and employees\u2019 compensation (e. g., deductibility, fringe benefits, rules of family\u00a0 employment, statutory employee, necessary and reasonable)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Business rental deduction, including self-rentals\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Depreciation, amortization (start-up and organizational cost), IRC section 179, depletion, bonus\u00a0 depreciation, and correcting errors\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Business bad debts\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Business travel, meals, and gift expenses\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Vehicle use and expenses\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Interest expense\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Insurance expense\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Taxes (e. g., deductibility of taxes, assessments, and penalties; proper treatment of sales taxes\u00a0 paid, excise)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Employment taxes\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Casualties, thefts, and condemnations\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Qualified business income(QBI) (e.g., SSTB, calculations, phase out, UBIA)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Eligibility and deductibility of general business credits (e. g., disabled access credit, R &amp; D credit,\u00a0 small business healthcare tax credit, foreign tax credit)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Net operating loss deduction\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Home office\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.3. Business assets\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Basis of assets\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Disposition of property or assets\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Like kind exchange\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Converted property\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Capitalization and repair regulations (e. g., elections)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.4. Analysis of financial records\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Proper business type, the use of classification codes, and year to year comparison -Income statement<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Balance sheet (e. g., proofing beginning and ending balances, relationship to income statement\u00a0 and depreciation)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Method of accounting and changes (e. g., accrual, cash, hybrid, Form 3115)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Depreciation recovery (e. g., recapture, IRC sec 280F)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pass-through activity (e. g., K-1, separately stated items, non-deductible expenses) -Reconciliation of tax versus books (e. g., M-1, M-2, M-3)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Related party activity\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Loans to and from owners\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.5. Advising the business taxpayer\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Reporting and filing obligations (e. g., extended returns and potential penalties, international\u00a0 information returns, Form 1099 series, Form 8300)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Payments and deposit obligations (e. g., employment tax, excise tax)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Record-keeping requirements (e. g., mileage log, accountable plans)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Selection of business entity (e. g., benefits and detriments)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Comingling (e. g., personal usage of business accounts, separation of business and personal\u00a0 accounts)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Advice on accounting methods and procedures (e. g., explanation of requirements) -Transfer of property in or out of the business\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Life cycle of the business (e. g., formation, dissolution)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Type of industry (e. g., specified service business owners)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Worker classification (e.g., independent contractor versus employee, outside sales, full-time\u00a0 versus part-time)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Deductions and credits for tax planning (e.g., timing of income and expenses, NOL, depreciation\u00a0 versus IRC section 179 versus bonus depreciation)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">ACA compliance\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Domain 3: Specialized Returns and Taxpayers | 18 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">3.1. Trust and estate income tax\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Trust types (e. g., simple\/complex, grantor, irrevocable, tax shelters, foreign)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Distributable net income and accounting income\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Exclusions, exemptions, and deductions<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Fraudulent trusts\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Income (e. g., allocations, corpus versus income)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Separately stated items (e.g., items reported on the K-1)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Filing requirements, tax years, and penalties\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3.2. Exempt organizations\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Qualifying for and maintaining tax-exempt status (e. g., IRC 501(c))\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Applying for IRS tax-exempt status (e. g., Form 1023, Form 1024)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Filing requirements (e. g., Form 990 series)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Unrelated business taxable income\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3.3. Retirement plans\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Employer and employee contributions\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Reporting requirements\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Plans for self-employed persons (e. g., SEP and SIMPLE)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Prohibited transactions\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Qualified and non-qualified plans\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Non-discrimination rules\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3.4. Farmers\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Farm income (e.g., livestock, crop insurance proceeds, subsidies, patronage dividends,\u00a0 conservation payments)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Depreciation for farmers\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Disaster-area provisions (e.g., drought, flood, other weather-related conditions) -Farm rental (e.g., Form 4835)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Farm tax computation (e.g., Schedule J, Schedule SE, estimated tax)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3.5 Rental Property\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Real estate professional qualifications\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Commercial rentals versus residential rentals\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Mixed used property\/vacation home\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Passive loss limitation (e.g., special $25,000 allowance, MAGI limits)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rental income (e.g., deposits, pre-paid rent, not rented for profit)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rental expenses (e.g., allocation between personal and rental, repair versus capitalized)<\/span><\/li>\n<\/ul>\n<h4>Special Enrollment Examination 3: Part 3 \u2014 Representation, Practices and Procedures<\/h4>\n<p><b>Domain 1: Practices and Procedures | 26 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">1.1. Practice before the IRS\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">What constitutes practice before the IRS\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Categories of individuals who may practice and extent of practice privileges <\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.2. Requirements for Enrolled Agents\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Information to be furnished to the IRS\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Omission or error on return, document, or affidavit\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rules for employing or accepting assistance from former IRS employees or\u00a0 disbarred\/suspended persons\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rules for restrictions on advertising, solicitation and fee information\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rules regarding fees (e.g., contingent, unconscionable)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Due diligence requirements\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Conflict of interest\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rules for refund check negotiation\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Standards for written advice, covered opinions, tax return positions and preparing returns -Continuing education requirements\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Enrollment cycle and renewal\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rules for prompt disposition of matters before the IRS\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rules for returning a client&#8217;s records and documents\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">PTIN requirements\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Practitioner supervisory responsibilities\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.3. Sanctionable acts\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Incompetence and disreputable conduct\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sanctions imposed by the Office of Professional Responsibility\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Frivolous submissions (returns and documents)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Fraudulent transactions (e.g., badges of fraud)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.4. Rules and penalties\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Assessment and appeal procedures for preparer penalties\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Types of penalties (e.g., negligence, substantial understatement, overvaluation)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Furnishing a copy of a return to a taxpayer\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Signing returns and furnishing identifying numbers\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Keeping copies or lists of returns prepared\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Employees engaged or employed during a return period (e.g., IRC section 6060) -Preparer due diligence penalties\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Domain 2: Representation before the IRS | 25 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">2.1. Power of attorney\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Purpose of power of attorney\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Signature authority (e.g., extension of assessment period, closing agreement) -Authority granted by taxpayer\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Limitations on signing tax returns on behalf of taxpayer\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Proper completion of power of attorney (Form 2848)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Alternate forms of power of attorney (durable)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Rules for client privacy and consent to disclose\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Distinctions between power of attorney (Form 2848) and tax information authorization (Form\u00a0 8821)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Requirements to be met when changing or dropping representatives or withdrawal of\u00a0 representative\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Purpose of a Centralized Authorization File (CAF) number\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Conference and practice requirements (Publication 216)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.2. Building the taxpayer\u2019s case-Preliminary work\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Identification of tax issue(s) with supporting details\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Potential for criminal aspects\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Competence, expertise, and time to handle issue\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Conflict of interest in regards to representation\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Transcripts from IRS (e.g., access to and use of e-services)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.3. Taxpayer financial situation\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Taxpayer&#8217;s ability to pay the tax (e.g., installment agreements, offer in compromise, currently\u00a0 not collectible)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">General financial health (e.g., bankruptcy, lawsuits, garnishments, cash flow, assets, and\u00a0 insolvency)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Third-party research (e.g., property assessment for taxes, asset values, state and local tax\u00a0 information)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Discharge of the tax liability in bankruptcy\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">IRS Collection Financial Standards\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.4. Supporting documentation\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Financial documents and expense records (e.g., cancelled checks or equivalent, bank\u00a0 statements, credit card statements, receipts, brokerage records)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Legal documents (e.g., birth certificate, divorce decrees, lawsuit settlements) -Prior and subsequent tax returns\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Other substantive and contemporaneous documentation (e.g., corporate minutes) -Business entity supporting documents (e.g., partnership agreement, corporate bylaws) <\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.5. Legal authority and references\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Internal Revenue Code and income tax regulations\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Revenue rulings and revenue procedures\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Case law\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">IRS forms, instructions, and publications\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Private letter ruling\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Internal Revenue Manual\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Authoritative versus non-authoritative source material\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tax treaties\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">2.6. Related issues\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Statute of limitations\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Post-filing correspondence (e.g., math error notices, under-reporting notices) Deadlines and timeliness requirements\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Third-party correspondence (e.g., witness communications, employment records) -Freedom of Information Act (FOIA) requests\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tax avoidance vs tax evasion\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tax return disclosure statements<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Taxpayer Advocate Service (e.g., criteria for requesting assistance)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Taxpayer identity Theft\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Judicial levels of representation beyond the scope of EA representation\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Domain 3: Specific Areas of Representation | 20 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">3.1.Representing a taxpayer in the collection process\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Extension of time to pay (e.g., Form 1127)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Installment agreements\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Offer in compromise\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Collection appeals program (e.g., denial of installment agreements, discharge applications) -Collection appeals and due process (e.g., lien, levy, and Form 12153)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Adjustments to the taxpayer\u2019s account (e.g., abatements and refund offsets) -Requesting an audit reconsideration (e.g., documents and forms)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Representing a decedent\u00a0\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Collection notice and Notice of Federal Tax Lien\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Levy and seizure of taxpayer&#8217;s property\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Currently Not Collectible (e.g., reasons and reactivation)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">IRS Collection Summons (e.g., purposes)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Collections statute of limitations\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Trust fund recovery penalty\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Amended returns and claims for refund (e.g., Form 1040X, Form 843, effect on statute of\u00a0 limitations)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Passport revocation\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3.2. Penalties and\/or interest abatement\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Penalties subject to abatement\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Basis for having penalties abated or refunded\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Basis for having interest abated or refunded\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Interest recalculation\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Procedures for requesting abatement\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3.3. Representing a taxpayer in audits\/examinations<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">IRS authority to investigate\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Limited practitioner privilege (e.g., IRC section 7525)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Verification and substantiation of entries on the return\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">IRS authority to fix time and place of investigation\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Steps in the process (e.g., initial meeting, submission of IRS requested information) -Interpretation and analysis of revenue agent report (RAR) (e.g., 30-day letter) -Interpretation and analysis of CP-2000 notice and correspondence audits -Explanations of taxpayer options (e.g., agree or appeal)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Taxpayer\u2019s burden of proof\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">3.4. Representing a taxpayer before appeals\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Right to appeal Revenue Agent findings\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Request for appeals consideration (e.g., preparation, elements contained) -Enrolled Agent appearance at appeals conference\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Settlement function of the appeals process\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Issuance of 90-day letter\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Domain 4: Filing Process | 14 Questions\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">4.1. Accuracy\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Reliance on software (e.g., review of results)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Miscalculations and recognition of duplicate entries\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">4.2. Record maintenance\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Length of time to retain returns and records\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Data security (e.g., electronic, systems, paper)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">4.3. Electronic filing\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Application process to be an e-file provider (e.g., e-services, EFIN)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">E-file mandate and exceptions (Form 8948)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Advertising standards\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Definition and responsibilities of an ERO\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Levels of infractions\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Compliance requirements to continue in program<\/span><\/li>\n<li><span style=\"font-weight: 400;\">EFIN revocation appeal process\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">E-file authorization and supporting documentation (e.g., Form 8879 and Form 8453) -Rejected returns and resolution (e.g., client notification, IP PIN)<\/span><\/li>\n<\/ul>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32c048d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32c048d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3fa11b1\" data-id=\"3fa11b1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12ddcc6 elementor-widget elementor-widget-video\" data-id=\"12ddcc6\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/7328xp6wvL8&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.19.0 - 28-02-2024 *\/\n.elementor-widget-video .elementor-widget-container{overflow:hidden;transform:translateZ(0)}.elementor-widget-video .elementor-wrapper{aspect-ratio:var(--video-aspect-ratio)}.elementor-widget-video .elementor-wrapper iframe,.elementor-widget-video .elementor-wrapper video{height:100%;width:100%;display:flex;border:none;background-color:#000}@supports not (aspect-ratio:1\/1){.elementor-widget-video .elementor-wrapper{position:relative;overflow:hidden;height:0;padding-bottom:calc(100% \/ var(--video-aspect-ratio))}.elementor-widget-video .elementor-wrapper iframe,.elementor-widget-video .elementor-wrapper video{position:absolute;top:0;right:0;bottom:0;left:0}}.elementor-widget-video .elementor-open-inline .elementor-custom-embed-image-overlay{position:absolute;top:0;right:0;bottom:0;left:0;background-size:cover;background-position:50%}.elementor-widget-video .elementor-custom-embed-image-overlay{cursor:pointer;text-align:center}.elementor-widget-video .elementor-custom-embed-image-overlay:hover .elementor-custom-embed-play i{opacity:1}.elementor-widget-video .elementor-custom-embed-image-overlay img{display:block;width:100%;aspect-ratio:var(--video-aspect-ratio);-o-object-fit:cover;object-fit:cover;-o-object-position:center center;object-position:center center}@supports not (aspect-ratio:1\/1){.elementor-widget-video .elementor-custom-embed-image-overlay{position:relative;overflow:hidden;height:0;padding-bottom:calc(100% \/ var(--video-aspect-ratio))}.elementor-widget-video .elementor-custom-embed-image-overlay img{position:absolute;top:0;right:0;bottom:0;left:0}}.elementor-widget-video .e-hosted-video .elementor-video{-o-object-fit:cover;object-fit:cover}.e-con-inner>.elementor-widget-video,.e-con>.elementor-widget-video{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>If you are looking to become an Enrolled Agent with the IRS, you first have to pass the special enrollment examination. Here is a list of all SEE domains.<\/p>\n","protected":false},"author":1,"featured_media":1463,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/posts\/1060"}],"collection":[{"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/comments?post=1060"}],"version-history":[{"count":31,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/posts\/1060\/revisions"}],"predecessor-version":[{"id":3175,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/posts\/1060\/revisions\/3175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/media\/1463"}],"wp:attachment":[{"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/media?parent=1060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/categories?post=1060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eaexam.co\/passfast\/wp-json\/wp\/v2\/tags?post=1060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}