[EA 시험] EA 시험, 2026년부터 이렇게 바뀝니다 — PSI 전환과 처음 준비하는 법
EA 시험 시행사가 Prometric에서 PSI로 바뀌고 점수 체계·응시료·일정까지 달라졌습니다. 2026년 무엇이 바뀌었는지, 처음 시작하는 분이 어떤 순서로 준비하면 되는지 한국어로 정리했습니다.
Korean (EA Study)
May 2026
Korean (EA Study)
마흔, 나는 미국에서 무엇을 하며 살까 — 어느 이민자가 EA가 되기까지
마흔에 이민자로 시작해 미국 세무사(EA)가 되기까지. 학원 광고가 말해주지 않는 자격증 그 다음의 현실과, 한국어로 세금 개념을 풀어가는 이 블로그를 시작한 이유.
Tax Stories
One W-4, a Lot of Confusion — What F-1 Couples Need to Know
Both on F-1? Here’s why you can’t file jointly — and exactly how to fill out the W-4 as a nonresident alien couple.
EA Exam Prep
How Self-Employed Taxpayers Should Track Business Expenses
Track self-employment expenses the right way — Schedule C categories, documentation rules, and a QBO setup from day one.
Tax Stories
“My Accountant Always Handled It” — A Visiting Nurse’s $22,400 Tax Surprise
A visiting nurse earned $100,000 on a 1099. She had no idea she owed $22,400 — until filing day. Here’s why self-employment tax hits so hard.
EA Exam Prep
What Are J-1/F-1 Visa Tax Rules?
F-1 and J-1 visa holders face unique U.S. tax rules. Learn about Form 8843, FICA exemption, and Korea tax treaty benefits.
EA Exam Prep
What Is Data Security for Tax Filing?
The IRS will never email or text you. Learn how IP PIN, Form 14039, and simple habits guard your SSN and refund.
Tax Stories
Four W-2s, One Surprise Tax Bill
He worked four jobs and still owed the IRS. Here’s why multiple W-2s and a 1099 trigger a surprise tax bill.
EA Exam Prep
What Is Schedule C?
Schedule C is the IRS form sole proprietors use to report business profit or loss. Learn who files it and how it works
Tax Stories
47 Checks, 18 Mysteries: Why “I’ll Remember Later” Fails the IRS
January arrives with a year of checks and blank memo lines. 18 out of 47 untraceable. Why IRC §274(d) makes “I’ll remember later” a dangerous strategy.