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
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