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EA Part 1 study guide

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Lessons

  1. Above-the-Line Deductions: Educator Expenses
  2. Self-Employed Adjustments: 50% SE Tax, SE He
  3. Traditional IRA Contribution Deductions, Act
  4. Child and Dependent Care Credit & Employer D
  5. Child Tax Credit, Additional Child Tax Credi
  6. Earned Income Tax Credit Eligibility, Invest
  7. Qualified Business Income Deduction, SSTB Li
  8. Pass-Through Income on Schedule K-1: Partner
  9. Passive Activity Loss Rules, Material Partic
  10. Rental Real Estate Income, Expense Allocatio
  11. Schedule C Sole Proprietorships: Gross Recei
  12. Short-Term vs. Long-Term Gains, Netting Mech
  13. Capital vs. Ordinary Assets & Cost Basis Det
  14. Basis of Gifted Property & Inherited Propert
  15. Tax Provisions for Members of the Clergy: Du
  16. Excess Social Security Withholding, Uncollec
  17. Tax Provisions for Members of the Military:
  18. Final Individual Income Tax Return & Income
  19. Farm Income and Expenses, Livestock Sales &
  20. Fundamentals of Trust and Estate Fiduciary I
  21. Statutory Deadlines, Extensions & Paid Prepa
  22. Qualifying Child Tests & Tie-Breaker Rules
  23. Qualifying Relative Tests & Support Agreemen
  24. Adoption Credit & Credit for the Elderly or
  25. Higher Education Credits: American Opportuni
  26. Premium Tax Credit, Advance Payments & Healt
  27. Retirement Savings Contributions Credit & Cl
  28. Federal Estate Tax, Gross Estate Valuation,
  29. Federal Gift Taxation, Annual Exclusions, Gi
  30. Generation-Skipping Transfer Tax: Skip Perso
  31. Filing Requirements & Income Thresholds
  32. Filing Status: Single, Married Filing Jointl
  33. Head of Household & Qualifying Surviving Spo
  34. Tax-Advantaged Education Savings & Retiremen
  35. Estate Planning for Individuals: Gift vs. In
  36. Tax Planning for Marriage, Divorce, Separati
  37. Tax Planning for Individuals: Timing of Inco
  38. Charitable Contributions & Disaster Casualty
  39. Home Mortgage Interest Deduction & Investmen
  40. Other Itemized Deductions, Nondeductible Per
  41. International Asset Reporting: FinCEN Form 1
  42. Foreign Earned Income Exclusion, Physical Pr
  43. Ordinary vs. Qualified Dividends & Mutual Fu
  44. Taxable & Tax-Exempt Interest, U.S. Savings
  45. Schedule B Filing Triggers, Part III Foreign
  46. Sale of Principal Residence, Like-Kind Excha
  47. Business and Rental Property Dispositions: S
  48. Investor vs. Trader, Mark-to-Market, Digital
  49. 10% Early Distribution Tax Exceptions, Exces
  50. Inherited IRAs and Plans & Foreign Pensions
  51. Rollovers, Roth Conversions, Recharacterizat
  52. Other Income: Alimony, Gambling, Cancellatio
  53. Form 1099-R Reporting, Annuity Simplified Me
  54. Social Security Benefit Taxation Formulas, P
  55. Schedule A: Medical and Dental Expenses & St
  56. 2025 Schedule 1-A Deductions: Qualified Tips
  57. Standard Deduction Baselines, Age 65/Blindne
  58. Estimated Tax Payments, Safe Harbor Rules &
  59. Household Employment Taxes: FICA Thresholds,
  60. Net Investment Income Tax & Additional Medic
  61. Alternative Minimum Tax for Individuals
  62. Self-Employment Tax, Wage Base Caps & Calcul
  63. Individual Tax Computations, Preferential Ra
  64. Prior-Year Return Review, Information Gather
  65. U.S. Residency & Tax Status — Free Study Guide 2026
  66. Taxpayer Identification Numbers & Identity P
  67. Amended Returns, IRS Notices and Prior Corre
  68. Joint Return Liability, Form 8857 Innocent S
  69. Tax Record Retention Guidelines & IRS Assess
  70. Taxable & Nontaxable Fringe Benefits, Stock
  71. Form W-2 Wages, Withholding, Tip Reporting &
  72. Worker Classification & Form 1099 Informatio