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  HOME > EA > 문제유형
 

① Taxation 1, Taxation 2, Taxation 3, EA 1,000제 등이 사용된다.
② 5/1/X2 ~ 2/28/X3 시험은 12/31/X1까지 개정된 세법이 출제된다

 
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
자세한 시험내용은 “Exam Content Outlines” 참조.
 
재생(PLAY) 버튼을 클릭하여 영상을 시청하시기 바랍니다.
 
 

1. Question Formats

시험은 Part별로 객관식 100문항씩 4지선다형으로 출제된다.

(1) Format 1 -- Direct Question
Which of the following entities are required to file Form 709, United States Gift Tax Return?

A. An individual
B. An estate or trust
C. A corporation
D. All of the above

(2) Format 2 -- Incomplete Sentence
Supplemental wages are compensation paid in addition to an employee's regular wages. They do not include payments for:

A. Accumulated sick leave
B. Nondeductible moving expenses
C. Vacation pay
D. Travel reimbursements paid at the Federal Government per diem rate

(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?

A. Citizen or Resident Test
B. Member of Household or Relationship Test
C. Disability Test
D. Joint Return Test


2. Experimental Questions

① 시험문제 중에는 점수에 반영되지 않는 Experimental Question들이 포함될 수 있다.
② Experimental Question들은 식별할 수 없으며, 점수에 반영되는 문제로 출제되기 전에 통계자료 수집을 위하여 사용된다.


3. Exam Content Outlines

(1) Part 1 -- Individuals

1) Preliminary Work and Tax payer Data (15 items)
- Preliminary work to prepare tax returns
- Tax returns for individuals, taxpayer data

2) Income and Assets (25 items)
- Income
- Retirement income
- Property, real and personal
- Adjustments to income

3) Deductions and Credits (25 items)
- Retirement deductions - (relating to IRAs)
- Itemized deductions
- Credits

4) Taxation and Advice (20 items)
- Taxation
- Minimization of taxes paid
- Advising the individual taxpayer

5) Specialized returns for individuals (15 items)
- Estate tax
- Gift tax

(2) Part 2 -- Businesses

1) Businesses (45 items)
- Business entities
- Partnerships
- Corporations in general
- Forming a corporation
- S corporations

2) Business Financial Information (40 items)
- Business income
- Business expenses, deductions and credits
- Business assets
- Analysis of financial records
- Advising the business taxpayer

3) Specialized returns and tax payers (15 items)
- Trust and estate income tax
- Exempt organizations
- Retirement plans
- Farmers

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

1) Practices and Procedures (33 items)
- Becoming an enrolled agent
- Requirements for Enrolled Agents
- Sanctions against Enrolled Agents
- Penalties

2) 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

3) 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

4) Completion of the Filing Process (17 items)
- Accuracy
- Information shared with taxpayer
- Concerning all tax preparers - regulations and sanctions
- Record maintenance
- Electronic filing

 
 
 

1. Examination Results

시험결과는 시험종료 후, Printed Score Report을 수령하게 된다.

(1) Pass
Scale Range 40 ~ 130 중 105점 이상이면 합격이고, 합격여부 내용만 담긴 Score Report을 수령하게 된다.

(2) Fail
Scale Range 40 ~ 104점이면 불합격이고, 다음 중 하나의 내용이 담긴 Diagnostic Information을 수령하게 된다.

① Considerably below the minimally acceptable score.
② Marginally below the minimally acceptable score.
③ At or above the minimally acceptable score.

[ Sample Score Report ]

 
 
 
 
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