Author Description

Learn how to become an Enrolled Agent with the official HOCK International and PassKey EA Review study program, newly-revised and thoroughly updated for the current tax year. This study guide is designed for test-takers who will take their exams in the Prometric EA Exam testing window that runs from May 1, 2025 to February 28, 2026. This is an in-depth study guide for Part 2 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law. This year’s edition includes coverage of the Federal Tax Disaster Relief Act of 2023 and the SECURE Act 2.0. Both of these bills included dozens of provisions that affect individuals and businesses in 2024. Part 2: Businesses covers the special tax laws that apply to various types of entities, including sole proprietorships; partnerships; C and S corporations; farming businesses, trusts, and estates; employer-provided retirement plans; and tax-exempt organizations. Also covered are business income, expenses, deductions, and credits, accounting methods and procedures; business assets; tangible property regulations; and much more. This book has been extensively updated and rigorously vetted for accuracy by experts in the tax profession. For more study help, PassKey Learning Systems also offers a three-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!