Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
Church audits are rare but serious.
This 2025 EA Tax Guide explains how IRS examinations of churches actually work — from inquiry notices and CAPA protections to recordkeeping best practices.
Learn what the IRS can and cannot do, and how to stay compliant with OBBBA and Publication 1828.
Under 2025 law (2026 filing season), ministers may combine church 403(b)(9) plans, IRAs, and parsonage allowance rules to create tax-efficient retirement income.
SECURE 2.0 raises the RMD age to 73 and enhances catch-up limits for older participants.
Proper designation of housing allowance and documentation of expenses remain critical to maintaining IRS compliance.
Form 5695는 태양광·지열·단열재 등 친환경 주택 설비 비용에 대한 세액공제를 신청하는 IRS 양식입니다. 2025 세법에서는 30% 공제율과 연간 $3,200 한도가 적용됩니다.
A complete Schedule C guide for freelancers and self-employed individuals — explaining income reporting, deductions, real-life examples, and 2025 tax tips.
프리랜서와 1인 사업자를 위한 Schedule C 완벽 가이드. 수입 보고, 공제 항목, 실전 예시 및 2025년 세법 기준 절세 전략 정리.
2025년은 개인소득세 물가연동, 자본이득세 구간, 증여·상속 면제액, RMD 규정 등 전반의 변화가 겹치는 해입니다. 이번 글에서는 2025년 최신 세법 수치와 함께 개인의 은퇴·상속·증여 플래닝에 직접적인 영향을 미치는 주요 변경사항을 정리했습니다.
2025년 에너지 크레딧(§25C/§25D)과 전기차 크레딧 종료 타임라인을 한눈에 정리. 설치·구매 타이밍과 증빙 전략으로 세액효과 극대화.
Partnership Termination & Year-End Wrap-Up — Final Basis, Liquidation & Short-Year (2025) When a partnership ends or a partner leaves, the final year’s tax reporting becomes especially complex. You must …
Learn how to calculate and track partner outside basis under the 2025 tax rules — including debt allocation, loss limitations, and distribution adjustments. Written for tax professionals and partnership owners.
Guaranteed payments compensate partners for services or capital, regardless of profits. This 2025 EA Tax Guide explains their tax treatment, reporting, and common mistakes — with step-by-step examples for Form 1065 and K-1.