Part 2: 2025 Cafeteria Plans Unlocked — The Most Powerful Pre-Tax Strategy Employees Are Missing
A complete overview of Cafeteria Plans (POP, FSA, HRA) and their 2025 tax advantages for both employees and employers.
Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
A complete overview of Cafeteria Plans (POP, FSA, HRA) and their 2025 tax advantages for both employees and employers.
A practical, plain-English guide explaining how fringe benefits work in 2025 and how to differentiate between taxable and tax-free benefits.
Part 5 explains the 2025 HSA contribution limits, monthly eligibility rules, last-month rule, employer contributions, excess penalties, and how Medicare, marriage, and job changes affect contribution amounts.
Part 4 explains the 2025 HSA eligibility rules, including HDHP deductible and out-of-pocket limits, family embedded deductible traps, permitted additional coverage, and how prescription drug plans, FSAs, and HRAs affect HSA status.
Part 3 explains how to calculate medical deductions using the IRS 7.5% AGI rule, how reimbursements affect totals, and when Schedule A medical deductions actually matter.
Part 2 explains the IRS rules for determining which medical expenses qualify, whose expenses can be included, how reimbursements affect deductions, and when self-employed taxpayers may deduct premiums.
A complete 2025 guide to employer education benefits, §127 tax-free assistance, and work-related education deductions for employees, S-Corp owners, and self-employed taxpayers.
This practical guide explains how IRS Form 2848 works, who can represent you, how to correctly list tax years and matters, and how to submit a valid Power of Attorney in 2025 — with real-world examples and EA-level practice tips.
A practical 2025 guide to IRA penalty exceptions and the tax-free Savings Bond exclusion, with smart planning strategies to coordinate AOTC, scholarships, and other education benefits.
IRS와 직접 통화하는 대신, 세무 전문가에게 공식적으로 대리권을 넘기는 방법이 궁금하신가요? 이 글은 Form 2848의 기본 개념부터 대표자 자격, 작성 시 핵심 포인트, 제출 방법과 실전 예시까지 2025년 기준으로 정리한 EA 실무 가이드입니다.