What Is a W-2? Boxes, Codes & How to Read It
Form W-2 reports your wages and taxes withheld. Learn what each box means, key Box 12 codes, and new OBBBA changes on the 2026 form.
EA Exam Prep
April 2026
EA Exam Prep
What Are Tax Brackets? Rates, Thresholds & How They Work
She earns $60,000 — so 22%? Not quite. How tax brackets attach to taxable income, with the trap the EA exam builds around it.
EA Exam Prep
What Is the Standard Deduction? Amounts, Rules & How to Decide
Two age-65 deductions look alike and behave nothing alike. Learn which one itemizing kills — with a Try It question and the citations
EA Exam Prep
What Is Filing Status? 5 Types Explained (+ How to Choose)
On the EA exam, filing status hides its traps in the edges — the “considered unmarried” rule, the parent exception, and the QSS timing that costs candidates points.
EA Exam Prep
What Is MAGI? Modified Adjusted Gross Income Explained
On the EA exam, MAGI is rarely the answer by itself. See the NIIT “lesser of” trap, the 2025 Roth/IRA phase-outs, and where candidates lose points.