EA study plan
EA · Give each week a clear focus.
8 weeks · About 8 hours per week
Representation, Practices and Procedures
Map the subparts of Circular 230 to the specific practitioner duties each imposes
Sequence the IRS examination, appeal, and collection-due-process stages in order
List the practitioner sanctions and preparer penalties with the dollar amounts and trigger conduct
Diagram who may practice before the IRS and what a valid power of attorney authorizes
Your checkpoint
One-page decision tree for representation authority plus a 40-question Domain 3 diagnostic logged with an error sheet sorted by subtopic
Representation, Practices and Procedures
Distinguish the preparer penalty provisions by conduct, amount, and defense
Compare an offer in compromise against an installment agreement on eligibility, cost, and risk
Draft a client letter responding to an IRS notice proposing an adjustment
Apply due-diligence and records-retention rules to three fact patterns
Your checkpoint
Two-page comparison table of penalty and collection alternatives plus a 30-question quiz scored at 75% or better
Individuals
Classify items as included in or excluded from gross income
Compute basis, realized amount, and recognized gain on property sales and exchanges
Determine filing status and dependency outcomes for blended-household facts
Compute above-the-line adjustments and the standard versus itemized deduction choice
Your checkpoint
Completed tax-return worksheet for five individual scenarios plus a 50-question Domain 1 quiz scored at 70% or better
Individuals
Compute the qualified business income deduction across wage-limited and non-limited cases
Calculate refundable and nonrefundable credits against a phased-out income level
Trace retirement distribution taxation and early-withdrawal exceptions
Compute estimated tax and the underpayment penalty
Your checkpoint
Timed 60-question mini-exam covering Domain 1 scored at 75% or better with every miss rewritten as a rule card
Businesses
Compute shareholder and partner basis at formation, contribution, and distribution
Test entity eligibility for S corporation status and identify terminating events
Calculate corporate earnings and profits and the tax effect of distributions
Compare sole proprietorship, partnership, S corporation, and C corporation on tax attributes
Your checkpoint
Completed basis-tracking spreadsheet for six entity fact patterns plus a 50-question Domain 2 quiz scored at 70% or better
Businesses
Compute depreciation, first-year expensing, and listed-property limits
Calculate employer payroll tax obligations and worker-classification consequences
Reconcile book income to taxable income on an M-1 for a small business
Prepare a Schedule C from a transaction list
Your checkpoint
Two timed simulation tasks under exam conditions, each scored against a self-built rubric of at least 80% of required line items
Individuals & Businesses
Re-drill the five lowest-scoring subtopics from the running error log
Solve mixed-domain questions without seeing the domain label in advance
Practice ethics and Circular 230 scenarios embedded in return-preparation facts
Time-box each question to under 90 seconds and log pacing
Your checkpoint
Mixed 100-question set drawn from all three domains scored at 80% or better, with the error log reduced to no more than ten open items
Individuals & Businesses & Representation, Practices and Procedures
Complete one full-length timed mock for each of the three sections
Recite the penalty and due-date tables from memory without prompts
Close every remaining open item on the error log
Rehearse the exam-day timing plan for each section
Your checkpoint
Three timed section mocks each scored at 75% or better and a final error log with zero open items
Milestones
Week 2: Domain 3 quiz at 75% or better and the representation decision tree completed from memory
Week 4: Domain 1 mini-exam at 75% or better and no more than five unresolved Domain 1 rule cards
Week 6: Both Domain 2 simulations at 80% or better on the rubric and the basis spreadsheet self-checked for arithmetic errors
Week 8: Three timed section mocks each at 75% or better with an empty error log