March 2026

"EA exam prep thumbnail — the above-the-line adjustments trap in IRC section 62"

What Is Adjusted Gross Income (AGI) and Why It Matters for Your Taxes

July 6, 2026

“I take the standard deduction, so I can’t deduct anything” — the sentence that loses EA exam points. Learn §62 adjustments, the AGI thresholds, and try a practice question.

EA Exam Prep

What Is Taxable Income and How Does It Affect Your Taxes?

July 6, 2026

On the EA exam, “is this taxable?” is the question that loses points. Learn the §61 mental flip, the §62/§63 layer trap, and constructive receipt — then try a real practice question.