위아스(WIAS)국제회계학원

문제유형

문제유형 및 학습 자료 안내

EA(Enrolled Agent) 시험 준비에 필요한 교재, 시험 내용, 샘플 강의 등 학습 자료를 종합적으로 안내합니다.

5/1/X2 ~ 2/28/X3 시험은 12/31/X1까지 개정된 세법이 출제됩니다.

과목	내용	시간
Part 1	Individuals (소득세법)	3.5시간
Part 2	Businesses (기업세법)	3.5시간
Part 3	Representation, Practices and Procedures (세무절차 등)	3.5시간

아래 HD샘플 버튼을 클릭하여 영상을 시청하시기 바랍니다.

시험은 Part별로 객관식 100문항씩 4지선다형으로 출제됩니다.

(1) Format 1 -- Direct Question

Which of the following entities are required to file Form 709, United States Gift Tax Return?

(2) Format 2 -- Incomplete Sentence

Supplemental wages are compensation paid in addition to an employee's regular wages. They do not include payments for:

(3) Format 3 -- All of the following except

There are five tests which must be met for you to claim an exemption for a dependent. Which of the following is not a requirement?

- 시험문제 중에는 점수에 반영되지 않는 Experimental Question들이 포함될 수 있습니다.

- Experimental Question들은 식별할 수 없으며, 점수에 반영되는 문제로 출제되기 전에 통계자료 수집을 위하여 사용됩니다.

(1) Part 1 -- Individuals

Preliminary Work and Tax payer Data (15 items)
- Preliminary work to prepare tax returns
- Tax returns for individuals, taxpayer data
Income and Assets (25 items)
- Income
- Retirement income
- Property, real and personal
- Adjustments to income
Deductions and Credits (25 items)
- Retirement deductions - (relating to IRAs)
- Itemized deductions
- Credits
Taxation and Advice (20 items)
- Taxation
- Minimization of taxes paid
- Advising the individual taxpayer
Specialized returns for individuals (15 items)
- Estate tax
- Gift tax

(2) Part 2 -- Businesses

Businesses (45 items)
- Business entities
- Partnerships
- Corporations in general
- Forming a corporation
- S corporations
Business Financial Information (40 items)
- Business income
- Business expenses, deductions and credits
- Business assets
- Analysis of financial records
- Advising the business taxpayer
Specialized returns and tax payers (15 items)
- Trust and estate income tax
- Exempt organizations
- Retirement plans
- Farmers

(3) Part 3 -- Representation, Practices and Procedures

Practices and Procedures (33 items)
- Becoming an enrolled agent
- Requirements for Enrolled Agents
- Sanctions against Enrolled Agents
- Penalties
Representation before the IRS (25 items)
- Power of attorney
- Building the taxpayer's case - Preliminary work
- Taxpayer tax information
- Taxpayer financial situation
- Supporting documentation
- Legal authority and references
- Related issues
Specific Types of Representation (25 items)
- Representing a taxpayer in the Collection process
- Penalties and/or interest assessed
- Representing a taxpayer in audits/examinations
- Representing a taxpayer before Appeals
- Higher levels of representation beyond the scope of EA representation
Completion of the Filing Process (17 items)
- Accuracy
- Information shared with taxpayer
- Concerning all tax preparers - regulations and sanctions
- Record maintenance
- Electronic filing

시험결과는 시험종료 후, Printed Score Report을 수령하게 됩니다.

(1) Pass

Scale Range 40 ~ 130 중 105점 이상이면 합격이고, 합격여부 내용만 담긴 Score Report을 수령하게 됩니다.

(2) Fail

Scale Range 40 ~ 104점이면 불합격이고, 다음 중 하나의 내용이 담긴 Diagnostic Information을 수령하게 됩니다.

(3) Sample Score Report