EA Exam Prep

ITIN child cannot claim the $2,200 Child Tax Credit — an EA Exam Part 1 trap, with the $500 Credit for Other Dependents as the fallback

What an ITIN Can’t Do: The Identification-Number Traps on EA Exam Part 1

July 6, 2026

On EA Exam Part 1, ITIN questions trip up test-takers. See which number opens the CTC, ODC, and EITC doors—and which doesn’t.

Foreign Tax Credit thumbnail — U.S. passport, dollars and euros, a globe, and a U.S. tax form on a desk, illustrating how to avoid being taxed twice on foreign income

EA Exam Prep

What Is the Foreign Tax Credit?

June 27, 2026

Paid income tax to another country? The Foreign Tax Credit offsets it on your U.S. return. Learn Form 1116, the limit, and carryover.

EA Exam Prep

No, the EA Exam Passing Score Isn’t 105 Anymore

June 20, 2026

The EA exam moved to PSI in 2026 — passing is now 500 on a 200–800 scale, not 105. Here’s what actually changed.

"IRS ONLINE ACCOUNT SETUP IN 10 MINUTES!"라는 굵은 영어 텍스트가 상하단에 배치된 유튜브 썸네일 스타일의 이미지. 두 명의 남성이 책상에 앉아 웃으며 노트북과 스마트폰, 스마트워치를 이용해 10분 만에 미국 국세청(IRS) 온라인 계정 설정을 완료하는 모습을 생동감 있게 보여주는 실사 사진입니다. 스마트폰에는 ID.me 인증 성공 화면이, 스마트워치에는 "09:47" 시간이 표시되어 빠르고 쉬운 설정을 시각적으로 강조합니다. 배경으로는 IRS 봉투와 사무실 환경이 보입니다.

EA Exam Prep

How to Set Up Your IRS Online Account in 10 Minutes

June 18, 2026

Create an IRS online account with ID.me. Access transcripts, IP PIN, refund status, and digital IRS notices year-round.

Woman studying for the IRS Enrolled Agent exam at a desk with tax books, with the title "I Became an IRS Enrolled Agent at Midlife — Here's the Truth"

EA Exam Prep

I Became an Enrolled Agent at Midlife — Here’s the Truth

June 15, 2026

I started from zero in midlife and became an Enrolled Agent. Here’s the real path — and why I built this blog.

A professional blog thumbnail for Tax Basics by Deborah, titled "What Is an Enrolled Agent?" with the subtitle "The Only Tax Pros Authorized by the IRS," featuring an EA license illustration and an office background.

EA Exam Prep

What Is an Enrolled Agent (EA)?

June 9, 2026

An Enrolled Agent (EA) is the only tax pro An Enrolled Agent (EA) is the only tax pro authorized directly by the IRS. Learn how EAs qualify and differ from CPAs.

A self-employed woman tracking business expenses on her laptop and phone with the text overlay: Self-Employed? Track Expenses the IRS Way.

EA Exam Prep

How Self-Employed Taxpayers Should Track Business Expenses

June 9, 2026

Track self-employment expenses the right way — Schedule C categories, documentation rules, and a QBO setup from day one.

F-1 and J-1 Visa U.S. Tax Rules thumbnail by EA Tax Wise

EA Exam Prep

What Are J-1/F-1 Visa Tax Rules?

June 12, 2026

F-1 and J-1 visa holders face unique U.S. tax rules. Learn about Form 8843, FICA exemption, and Korea tax treaty benefits.

사무실 책상에서 IRS 공식 우편과 노트북을 활용해 보안을 점검하고 있는 여성 전문가와 "Stop Tax Identity Theft: The IP PIN Shield"라는 문구가 포함된 실사 스타일 썸네일 이미지

EA Exam Prep

What Is Data Security for Tax Filing?

June 9, 2026

The IRS will never email or text you. Learn how IP PIN, Form 14039, and simple habits guard your SSN and refund.

EA Exam Prep

What Is Schedule C?

June 9, 2026

Schedule C is the IRS form sole proprietors use to report business profit or loss. Learn who files it and how it works