EA Part 1 case studies
EA Part 1 · Put your knowledge to work in context.
EA Part 1 - Special Enrollment Examination, Part 1: Individuals is the individuals-focused paper in the IRS Special Enrollment Examination, the testing sequence that leads to Enrolled Agent status - the credential that allows a practitioner to represent taxpayers before the IRS. It is written for working return preparers, accountants, bookkeepers moving into representation work, and career-changers who need a verifiable professional credential rather than a course certificate. The EA Part 1 case studies are 5 cases and about 4,457 words.
1The Shoebox Client: Deposits, Crypto, and an Undisclosed Foreign Account
Rosa, 44 and single, owns a nail salon as a sole proprietorship. For 2024 she brings a shoebox: bank statements showing 186,400 of deposits, a Square Form 1099-K for 41,200 (gross, before 1,644 of processing fees), and no expense records beyond 4,100 of canceled checks for supplies.
902 words, about 5 min2Gig Income, an Inherited Position, and a "Hobby" That Isn't
Devon, 31 and single, works full time as a warehouse supervisor (2024 W-2 wages 62,000; federal withholding 7,100). He also drove for a rideshare platform: Forms 1099-K ( 18,400) and 1099-NEC ( 3,150), plus 2,760 of platform commissions he paid.
889 words, about 4 min3Custody, Credits, and a Return Already Filed by the Wrong Parent
Marcia and Dan divorced in 2022. Their children, ages 9 and 14, live with Marcia eight months a year; Dan has them most weekends and alternate holidays.
911 words, about 5 min4The Retirement Income Stack: Social Security, Capital Gains, IRMAA, and Safe Harbor
Harold, 72, is a widower who files single and has taken the standard deduction every year. In 2024 he received a 14,000 pension (with 4,000 of federal withholding), took 8,000 from a traditional IRA, and earned 800 of bank interest.
891 words, about 4 min5The Lisbon Assignment: FEIE, Housing, Treaty-Based Credits, and Disclosure
Priya, 34 and single, is a U.S. citizen who transferred to her employer's Lisbon subsidiary on September 1, 2023, on an indefinite assignment.
864 words, about 4 min