Part 1 curriculum blueprint
EA Part 1 Master Curriculum Blueprint
Chapter-by-chapter curriculum blueprint for the Part 1 Individuals course. This is the production map for future textbook chapters, questions, flashcards, and AI tutor knowledge base.
Blueprint status
All 52 chapters mapped. Ready for lesson specifications, question-bank design, flashcard design, and textbook production planning.
Use this blueprint to create lesson specifications, question categories, flashcard categories, source maps, and AI tutor context before writing textbook chapters.
Last reviewed: June 5, 2026. Tax law through: December 31, 2025.
Mapped chapters
52
Mapped lessons
294
IRS forms named
58
Decision trees
2
Case studies
7
Blueprint chapters
52/52
Preliminary Work & Taxpayer Data
5 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 1 | Blueprint complete
Tax Return Preparation Fundamentals
Lessons:
- Tax Return Preparation Workflow
- Client Interview Methodology
- Prior-Year Return Analysis
- Required Documentation
- Due Diligence Standards
- IRS Notices and Correspondence
- Record Retention Requirements
IRS forms: Form 1040, Form 8867, Form 2848
Decision trees: Return preparation workflow; Missing document resolution
Case studies: Missing W-2; Prior-year IRS adjustment
Chapter 2 | Blueprint complete
Taxpayer Identification Systems
Lessons:
- Social Security Numbers
- Individual Taxpayer Identification Numbers
- Adoption Taxpayer Identification Numbers
- Employer Identification Numbers
- Identity Theft Procedures
- IP PIN Program
IRS forms: W-7, SS-4
Chapter 3 | Blueprint complete
Tax Residency Rules
Lessons:
- U.S. Citizens
- Resident Aliens
- Nonresident Aliens
- Dual-Status Aliens
- Green Card Test
- Substantial Presence Test
- Residency Elections
IRS forms: Form 1040, Form 1040-NR
Chapter 4 | Blueprint complete
Filing Status
EA Exam Emphasis: ★★★★★
Lessons:
- Single
- Married Filing Jointly
- Married Filing Separately
- Head of Household
- Qualifying Surviving Spouse
- Special Marriage Situations
- Same-Sex Marriage Rules
Chapter 5 | Blueprint complete
Filing Requirements
Lessons:
- Gross Income Thresholds
- Self-Employment Filing Rules
- Dependents Filing Requirements
- Estimated Tax Requirements
- Extensions
- Failure-to-File Penalties
- Failure-to-Pay Penalties
Dependents
4 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 6 | Blueprint complete
Qualifying Child Rules
Lessons:
- Relationship Test
- Age Test
- Residency Test
- Support Test
- Tiebreaker Rules
Case studies: Divorced parents; Shared custody
Chapter 7 | Blueprint complete
Qualifying Relative Rules
Lessons:
- Relationship Requirements
- Gross Income Test
- Support Test
- Multiple Support Agreements
- Special Relative Situations
Chapter 8 | Blueprint complete
Special Dependency Rules
Lessons:
- Form 8332
- Noncustodial Parents
- Dependents Living Abroad
- Foster Children
- Adoption Situations
Chapter 9 | Blueprint complete
Kiddie Tax
Lessons:
- Unearned Income
- Kiddie Tax Computation
- Parent Election Rules
- Form 8615
Income & Assets
12 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 10 | Blueprint complete
Gross Income Fundamentals
Lessons:
- Definition of Gross Income
- Exclusions from Income
- Constructive Receipt
- Claim of Right Doctrine
- Tax Benefit Rule
Chapter 11 | Blueprint complete
Compensation Income
Lessons:
- Wages
- Bonuses
- Fringe Benefits
- Employee Awards
- Restricted Property
- Stock Compensation
Chapter 12 | Blueprint complete
Interest Income
Lessons:
- Taxable Interest
- Tax-Exempt Interest
- Original Issue Discount
- Imputed Interest
Chapter 13 | Blueprint complete
Dividend Income
Lessons:
- Ordinary Dividends
- Qualified Dividends
- Capital Gain Distributions
- Return of Capital
Chapter 14 | Blueprint complete
Retirement Income
Lessons:
- Traditional IRA
- Roth IRA
- SEP IRA
- SIMPLE IRA
- Qualified Plans
- Required Minimum Distributions
Chapter 15 | Blueprint complete
Social Security Benefits
Lessons:
- Taxability Rules
- Provisional Income
- Benefit Computation
Chapter 16 | Blueprint complete
Business Income
Lessons:
- Schedule C
- Cash Method
- Accrual Method
- Cost of Goods Sold
- Hobby Loss Rules
Chapter 17 | Blueprint complete
Rental Income
Lessons:
- Schedule E
- Rental Income
- Rental Expenses
- Passive Activity Rules
Chapter 18 | Blueprint complete
Capital Gains and Losses
Lessons:
- Capital Assets
- Holding Periods
- Capital Gain Rates
- Netting Process
- Capital Loss Limitations
Chapter 19 | Blueprint complete
Property Transactions
Lessons:
- Basis
- Adjusted Basis
- Home Sale Exclusion
- Installment Sales
- Like-Kind Exchanges
Chapter 20 | Blueprint complete
Cancellation of Debt Income
Lessons:
- General Rule
- Insolvency Exception
- Bankruptcy Exception
- Form 982
Chapter 21 | Blueprint complete
Miscellaneous Income
Lessons:
- Gambling Income
- Jury Duty
- Barter Income
- Scholarships
- Prizes and Awards
Deductions & Adjustments
5 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 22 | Blueprint complete
Adjusted Gross Income Framework
EA Exam Emphasis: 5/5
Lessons:
- Gross Income vs. Adjusted Gross Income
- Above-the-Line Deductions
- Below-the-Line Deductions
- Standard Deduction vs. Itemized Deductions
- Qualified Business Income Deduction Placement
- MAGI Concepts
IRS forms: Form 1040, Schedule 1, Schedule A, Form 8995
Chapter 23 | Blueprint complete
Self-Employed Deductions
Lessons:
- Deductible Business Expenses
- Self-Employed Health Insurance
- Deductible Portion of Self-Employment Tax
- Home Office Deduction
- Vehicle Expenses
- Retirement Contributions for Self-Employed Taxpayers
IRS forms: Schedule C, Schedule SE, Form 8829
Chapter 24 | Blueprint complete
IRA Deductions
Lessons:
- Traditional IRA Contributions
- Roth IRA Contributions
- Deductible vs. Nondeductible IRA Contributions
- Active Participant Rules
- MAGI Phaseouts
- Excess Contributions
IRS forms: Form 8606, Form 5329
Chapter 25 | Blueprint complete
Education Adjustments
Lessons:
- Student Loan Interest Deduction
- Qualified Education Expenses
- Educator Expense Deduction
- Tuition-Related Rules
- Coordination With Education Credits
IRS forms: Form 1040, Schedule 1, Form 1098-T
Chapter 26 | Blueprint complete
Other Adjustments to Income
Lessons:
- HSA Deduction
- Archer MSA
- Penalty on Early Withdrawal of Savings
- Alimony Under Pre-2019 Divorce Instruments
- Moving Expenses for Armed Forces
- Jury Duty Pay Turned Over to Employer
IRS forms: Form 8889, Form 8853, Schedule 1
Itemized Deductions
5 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 27 | Blueprint complete
Medical and Dental Expenses
EA Exam Emphasis: 4/5
Lessons:
- Qualified Medical Expenses
- 7.5% AGI Limitation
- Insurance Premiums
- Long-Term Care Premiums
- Reimbursements
- Nonqualified Medical Costs
IRS forms: Schedule A
Chapter 28 | Blueprint complete
State and Local Taxes
Lessons:
- State Income Taxes
- Sales Taxes
- Real Property Taxes
- Personal Property Taxes
- SALT Limitation
- Refunds of Prior-Year State Taxes
IRS forms: Schedule A, Form 1099-G
Chapter 29 | Blueprint complete
Interest Deductions
Lessons:
- Qualified Residence Interest
- Acquisition Debt
- Home Equity Debt
- Points
- Investment Interest Expense
- Nondeductible Personal Interest
IRS forms: Schedule A, Form 4952, Form 1098
Chapter 30 | Blueprint complete
Charitable Contributions
EA Exam Emphasis: 5/5
Lessons:
- Qualified Organizations
- Cash Contributions
- Noncash Contributions
- AGI Limitations
- Substantiation Requirements
- Carryovers
IRS forms: Schedule A, Form 8283
Chapter 31 | Blueprint complete
Casualty and Disaster Losses
Lessons:
- Federally Declared Disaster Requirement
- Personal Casualty Losses
- Business Casualty Losses
- Insurance Reimbursements
- $100 and 10% AGI Limitations
- Election to Claim Disaster Loss in Prior Year
IRS forms: Form 4684, Schedule A
Credits
4 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 32 | Blueprint complete
Child Tax Credit and Credit for Other Dependents
EA Exam Emphasis: 5/5
Lessons:
- Qualifying Child for CTC
- Age and Identification Requirements
- Refundable Additional Child Tax Credit
- Credit for Other Dependents
- Phaseouts
- Due Diligence
IRS forms: Form 1040, Schedule 8812, Form 8867
Chapter 33 | Blueprint complete
Earned Income Credit
EA Exam Emphasis: 5/5
Lessons:
- Earned Income
- Investment Income Limitation
- Qualifying Child Rules
- Taxpayers Without Qualifying Children
- Phaseouts
- Common EIC Errors
IRS forms: Schedule EIC, Form 8867
Chapter 34 | Blueprint complete
Education Credits
Lessons:
- American Opportunity Credit
- Lifetime Learning Credit
- Eligible Students
- Qualified Expenses
- Phaseouts
- Coordination With 529 Plans and Scholarships
IRS forms: Form 8863, Form 1098-T
Chapter 35 | Blueprint complete
Other Individual Credits
Lessons:
- Child and Dependent Care Credit
- Adoption Credit
- Saver's Credit
- Premium Tax Credit
- Residential Energy Credits
- Foreign Tax Credit
IRS forms: Form 2441, Form 8839, Form 8880, Form 8962, Form 5695, Form 1116
Taxation
5 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 36 | Blueprint complete
Tax Liability Computation
Lessons:
- Taxable Income
- Tax Tables
- Preferential Rates
- Qualified Dividends and Capital Gain Tax Worksheet
- Tax Before Credits
- Total Tax
IRS forms: Form 1040, Schedule D, Qualified Dividends and Capital Gain Tax Worksheet
Chapter 37 | Blueprint complete
Self-Employment Tax
EA Exam Emphasis: 4/5
Lessons:
- Net Earnings From Self-Employment
- Social Security Portion
- Medicare Portion
- Optional Methods
- Church Employee Income
- Deductible Portion
IRS forms: Schedule SE
Chapter 38 | Blueprint complete
Net Investment Income Tax
Lessons:
- 3.8% NIIT
- Net Investment Income
- MAGI Thresholds
- Passive Income
- Rental Income Issues
- Common Exam Traps
IRS forms: Form 8960
Chapter 39 | Blueprint complete
Additional Medicare Tax
Lessons:
- 0.9% Additional Medicare Tax
- Wage Thresholds
- Self-Employment Income
- Employer Withholding
- Joint Return Computation
IRS forms: Form 8959
Chapter 40 | Blueprint complete
Alternative Minimum Tax
Lessons:
- AMT Purpose
- AMTI
- Adjustments
- Preference Items
- Exemption Amounts
- AMT Credit
IRS forms: Form 6251, Form 8801
Advising the Individual Taxpayer
5 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 41 | Blueprint complete
Tax Planning Fundamentals
Lessons:
- Marginal vs. Effective Tax Rate
- Timing Income
- Timing Deductions
- Withholding Adjustments
- Estimated Tax Planning
- Safe Harbor Rules
IRS forms: Form W-4, Form 1040-ES
Chapter 42 | Blueprint complete
Retirement Planning for Tax Purposes
Lessons:
- Contribution Timing
- Roth vs. Traditional Decisions
- Early Distribution Penalties
- RMD Planning
- Beneficiary Issues
- Taxable Rollovers
IRS forms: Form 1099-R, Form 5329, Form 8606
Chapter 43 | Blueprint complete
Basis Planning
Lessons:
- Cost Basis
- Gift Basis
- Inherited Basis
- Adjusted Basis
- Holding Period Rules
- Basis Documentation
Chapter 44 | Blueprint complete
Property Disposition Planning
Lessons:
- Home Sale Planning
- Installment Sale Planning
- Capital Loss Harvesting
- Like-Kind Exchange Planning
- Business Property Dispositions
- Recapture Awareness
IRS forms: Schedule D, Form 8949, Form 4797, Form 6252, Form 8824
Chapter 45 | Blueprint complete
Documentation and Audit Readiness
Lessons:
- Recordkeeping Systems
- Substantiation Rules
- Mileage Logs
- Charitable Donation Records
- Business Expense Documentation
- IRS Notice Response Preparation
Specialized Returns
5 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 46 | Blueprint complete
Foreign Reporting Overview
Lessons:
- Worldwide Income Rule
- Foreign Earned Income
- Foreign Tax Credit
- Foreign Financial Assets
- Foreign Entity Reporting
- Common Penalties
IRS forms: Form 2555, Form 1116, Form 8938, Form 5471, Form 8865, Form 3520
Chapter 47 | Blueprint complete
FBAR and Form 8938
Lessons:
- FBAR Filing Threshold
- Foreign Financial Accounts
- Signature Authority
- Form 8938 Thresholds
- Differences Between FBAR and Form 8938
- Penalties
IRS forms: FinCEN Form 114, Form 8938
Chapter 48 | Blueprint complete
Gift Tax
Lessons:
- Completed Gifts
- Annual Exclusion
- Gift Splitting
- Lifetime Exemption
- Gifts to Spouses
- Filing Form 709
IRS forms: Form 709
Chapter 49 | Blueprint complete
Estate Tax Fundamentals
Lessons:
- Gross Estate
- Probate vs. Taxable Estate
- Estate Tax Exemption
- Portability
- Estate Tax Return Filing
- Basis Step-Up
IRS forms: Form 706
Chapter 50 | Blueprint complete
Trusts and Estates
Lessons:
- Grantor Trusts
- Simple Trusts
- Complex Trusts
- Estate Income Tax
- Distributable Net Income
- Beneficiary Reporting
IRS forms: Form 1041, Schedule K-1
Integration
2 chapters mapped for lesson production, source mapping, question-bank design, flashcard design, and AI tutor context.
Chapter 51 | Blueprint complete
Complete Form 1040 Workshop
Lessons:
- Taxpayer Intake
- Income Entry
- Adjustment Entry
- Deduction Selection
- Credit Computation
- Final Return Review
- E-File Readiness
IRS forms: Form 1040, Schedule 1, Schedule 2, Schedule 3, Schedule A, Schedule B, Schedule C, Schedule D, Schedule E, Schedule SE
Chapter 52 | Blueprint complete
Advanced EA Simulations
Lessons:
- Multi-Issue Individual Return
- Dependents and Credits Simulation
- Investment and Retirement Simulation
- Business and Rental Simulation
- Foreign Reporting Simulation
- Final Exam Strategy
Case studies: 10 cumulative case studies; 300 final review questions; Final readiness checklist
Blueprint complete
All 52 Part 1 chapters are now mapped at the curriculum-blueprint level. The next step is to turn each chapter into lesson specifications, source maps, question categories, flashcard categories, case studies, and AI tutor context before full textbook writing begins.
Production rule
Once all 52 chapters are fully mapped, the course can move into premium textbook production. Until then, this page is a planning and quality-control artifact, not a claim of finished content.