Preliminary Work & Taxpayer Data | Chapter 1
Tax Return Preparation Fundamentals
Product specification for EA Part 1 Tax Return Preparation Fundamentals, mapped to the Taxpayer data SEE domain.
Chapter build status
This page defines the chapter architecture. It is not yet the final textbook chapter, question bank, or reviewed practitioner reference.
Last reviewed: June 5, 2026. Tax law through: December 31, 2025. Students must verify current IRS limits, forms, and instructions before testing.
Lessons
7
Question target
50
Flashcard target
100
Case studies
5
Decision trees
4
Illustrations
7
Required lessons
Tax Return Preparation Workflow
- lesson specification
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- examples
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- AI tutor context
Client Interview Methodology
- lesson specification
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Prior-Year Return Analysis
- lesson specification
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Required Documentation
- lesson specification
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Due Diligence Standards
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IRS Notices and Correspondence
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Record Retention Requirements
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Curriculum blueprint detail
This chapter has a mapped curriculum blueprint entry for the next content-production stage.
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
Open full curriculum blueprintEvery chapter must contain
- Learning Objectives
- Key Concepts
- Technical Discussion
- IRS Authority
- Exam Alert Boxes
- Practitioner Notes
- Decision Trees
- Form Walkthroughs
- Examples
- Advanced Examples
- Case Studies
- Common Errors
- Chapter Summary
- Flashcards
- Review Questions
- Answer Explanations
Question and flashcard standard
Each chapter target is 50 chapter questions and 100 flashcards before cumulative and simulation pools. Questions must include correct-answer explanations, wrong-answer explanations, topic tags, difficulty, IRS concept references, and review dates.
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