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 2025 guide to Form 1040-NR for international students and OPT/STEM OPT workers. Learn who must file, how nonresident tax rules work, required documents, major differences from Form 1040, and key tax tips for avoiding IRS issues.
A comprehensive English guide to the 2025 Senior Additional Deduction, including eligibility rules, MAGI phase-out mechanics, comparisons to the Age/Blind deduction, EA insights, examples, FAQs, and reference links.
A clear explanation of the proposed Trump Savings Account concept, the suggested $1,000 newborn contribution, and how the policy might function if enacted—based solely on publicly discussed models.
A detailed guide explaining the 2025 Form 1099-K threshold reduction to $2,500, how it affects online sellers, and how to report personal vs. business transactions correctly.
A clear, updated guide to the 2025 Standard Deduction increases, including examples and practical EA-level tax insights.
A complete guide to how Partnership K-1 items flow into Form 1040, with clear explanations of Basis, At-Risk rules, Passive limitations, QBI, and real-world examples commonly seen by U.S. taxpayers.
Learn how S-Corp owners can maximize Solo 401(k) contributions using the W-2 salary strategy for 2026.
Learn how much S Corp owners should pay themselves in 2026, how IRS defines reasonable compensation, and key audit triggers.
Confused by “wash sale loss disallowed” on your 1099-B? This step-by-step guide explains what a wash sale is, how it appears on 1099-B, and how to report it correctly on Form 8949 and Schedule D for the 2025 tax season.
Receiving money from Korea is not taxable, but U.S. residents may need to file Form 3520, FBAR, or FATCA depending on the source and amount. A clear 2025 guide for students, workers, and green card holders.