Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
English version of EA Tax Guide – U.S. tax insights & filing tips
A complete comparison of the 21% C-corp tax rate and the pass-through QBI deduction for 2025, including real-number examples, wage-test scenarios, reinvestment strategies, and practical guidance for high-income business owners.
The federal estate tax exemption resets to $15 million per person in 2026. This guide explains how affluent families can secure today’s higher exemption through gifting, SLATs, and proactive planning.
A clear and practical guide to the 2025 capital gains tax brackets. Learn how long-term and short-term gains are taxed, what changes apply for 2025, and how investors can lower taxes with smart planning strategies.
A fully updated 2025 guide to Form W-3 for employers, explaining preparation requirements, filing deadlines, the “10 returns” e-file rule, accurate box-by-box reporting, and EA-level tips for avoiding SSA rejections and IRS penalties.
A complete, easy-to-understand guide to Schedule H for 2025, covering FICA and FUTA rules, filing thresholds, Form 940 issues, payroll frequency misunderstandings, and practical compliance tips for household employers.
A clear and practical guide to CPT for F-1 international students in 2025.
Learn how CPT differs from OPT, who qualifies, how work-hour limits affect OPT eligibility, and how FICA tax exemption applies to student workers.
Includes a comparison table, example scenario, and essential EA tax compliance tips.
New 2025 law lets service workers deduct up to $25,000 of qualified tip income. Learn who qualifies, how the phase-out works, and how to document tips for maximum savings.
A complete 2025 guide for taxpayers who previously filed with an ITIN and later received an SSN. Covers IRS merge requirements, SSA wage updates, employer corrections, and practical EA-level tax insights.
Learn how to replace your Social Security card online in 2025, including eligibility, REAL ID requirements, timing, and practical EA tax tips.
The 2025 Auto Loan Interest Deduction allows taxpayers to claim up to $10,000 per year in qualified personal auto loan interest, regardless of whether they take the standard or itemized deduction. This guide explains eligibility, MAGI phase-outs, vehicle requirements, and practical EA-level examples.