Production status
Production specifications complete for Chapters 2-21. Actual textbook authoring has not started.
This page defines production specifications. It is not the finished textbook content for Chapters 2-21.
Chapter production specifications
Chapters 2-21 Production Specifications
Production specifications for EA Part 1 Chapters 2-21, covering taxpayer identification, residency, filing status, dependents, income, assets, retirement, rentals, capital gains, property transactions, cancellation of debt, and miscellaneous income.
Combined production targets
Chapters
20
Textbook pages
700-800
Review questions
1,000
Flashcards
2,000
Case studies
100+
Illustrations
160+
Decision trees
60+
Exam alerts
300+
Chapter specifications
Chapter 2
Taxpayer Identification Systems
Lessons:
- SSN Fundamentals
- ITIN Rules
- ATIN Procedures
- EIN Applications
- Identity Theft Issues
- IP PIN Program
- Taxpayer Verification Procedures
Deliverables:
- 35-40 pages
- 50 questions
- 100 flashcards
- 5 case studies
- 15 exam alerts
- 8 illustrations
Chapter 3
Tax Residency Rules
Lessons:
- U.S. Citizens
- Resident Aliens
- Nonresident Aliens
- Green Card Test
- Substantial Presence Test
- Dual-Status Taxpayers
- Residency Elections
Case studies: International Student; H-1B Worker; Green Card Holder; Expatriate; Dual-Status Year
Decision trees: Green Card? -> Yes -> Resident Alien
Chapter 4
Filing Status
Lessons:
- Single
- Married Filing Jointly
- Married Filing Separately
- Head of Household
- Qualifying Surviving Spouse
- Same-Sex Marriage Rules
- Special Filing Status Situations
Illustrations: HOH Qualification Tree; Marriage Status Matrix; Dependency Interaction Chart
EA Exam Alerts: Most heavily tested filing status errors.
Chapter 5
Filing Requirements
Lessons:
- Gross Income Thresholds
- Self-Employment Filing
- Dependents Filing Rules
- Estimated Tax Requirements
- Extensions
- Filing Deadlines
- Penalties
Forms: Form 1040, Form 4868, Form 1040-ES
Chapter 6
Qualifying Child Rules
Lessons:
- Relationship Test
- Age Test
- Residency Test
- Support Test
- Joint Return Test
- Tiebreaker Rules
- Dependency Planning
Case studies: Shared Custody; Multiple Claimants; College Student
Illustrations: Qualifying Child Flowchart
Chapter 7
Qualifying Relative Rules
Lessons:
- Relationship Requirement
- Household Member Test
- Gross Income Test
- Support Test
- Multiple Support Agreements
- Special Relative Situations
- Advanced Dependency Analysis
Forms: Form 2120
Chapter 8
Special Dependency Rules
EA Exam Focus: 5/5
Lessons:
- Divorced Parents
- Form 8332
- Foster Children
- Adopted Children
- Dependents Abroad
- Joint Custody Issues
- Dependency Disputes
Chapter 9
Kiddie Tax
Lessons:
- Unearned Income
- Net Unearned Income
- Parent Tax Rate Application
- Form 8615
- Multiple Children
- Investment Income Planning
- Advanced Kiddie Tax Calculations
Forms: Form 8615
Chapter 10
Gross Income Fundamentals
Lessons:
- Definition of Gross Income
- Income Realization
- Constructive Receipt
- Claim of Right Doctrine
- Tax Benefit Rule
- Exclusions
- Income Recognition Concepts
Case studies: Constructive Receipt; Claim of Right
Chapter 11
Compensation Income
Lessons:
- Wages
- Bonuses
- Fringe Benefits
- Employee Awards
- Restricted Property
- Stock Compensation
- Compensation Planning
Forms: Form W-2
Chapter 12
Interest Income
Lessons:
- Taxable Interest
- Municipal Bond Interest
- OID
- Treasury Obligations
- Imputed Interest
- Foreign Interest
- Interest Reporting
Forms: Form 1099-INT
Chapter 13
Dividend Income
Lessons:
- Ordinary Dividends
- Qualified Dividends
- Capital Gain Distributions
- Return of Capital
- DRIPs
- Foreign Dividends
- Dividend Planning
Forms: Form 1099-DIV
Chapter 14
Retirement Income
EA Exam Focus: 5/5
Lessons:
- Traditional IRA
- Roth IRA
- SEP IRA
- SIMPLE IRA
- Qualified Plans
- Required Minimum Distributions
- Rollovers and Transfers
Forms: Form 1099-R, Form 8606, Form 5329
Chapter 15
Social Security Benefits
Lessons:
- Benefit Basics
- Provisional Income
- Taxability Computation
- Joint Returns
- Married Filing Separate
- Coordination With Retirement Income
- Advanced Calculations
Illustrations: 85% Inclusion Calculation Flowchart
Chapter 16
Business Income
Lessons:
- Schedule C Fundamentals
- Cash Method
- Accrual Method
- Inventory Basics
- Cost of Goods Sold
- Hobby Loss Rules
- Business Income Planning
Forms: Schedule C
Case studies: Consultant; Contractor; Online Seller
Chapter 17
Rental Income
Lessons:
- Rental Income Rules
- Rental Expenses
- Passive Activities
- Active Participation
- Vacation Homes
- Depreciation Introduction
- Rental Planning
Forms: Schedule E, Form 4562
Chapter 18
Capital Gains and Losses
EA Exam Focus: 5/5
Lessons:
- Capital Assets
- Holding Periods
- Short-Term Gains
- Long-Term Gains
- Netting Rules
- Capital Loss Limitations
- Carryforwards
Forms: Form 8949, Schedule D
Chapter 19
Property Transactions
Lessons:
- Basis Fundamentals
- Adjusted Basis
- Home Sale Exclusion
- Installment Sales
- Like-Kind Exchanges
- Inherited Property
- Gift Property
Forms: Form 6252, Form 8824
Chapter 20
Cancellation of Debt Income
Lessons:
- General Rule
- Insolvency Exception
- Bankruptcy Exception
- Qualified Real Property Debt
- Principal Residence Issues
- Form 982
- Planning Considerations
Chapter 21
Miscellaneous Income
Lessons:
- Gambling Income
- Prizes and Awards
- Barter Transactions
- Jury Duty
- Scholarships and Fellowships
- Royalties
- Other Taxable Income
Forms: Form 1099-G, Form 1099-MISC, Form 1099-K
Next production block
Chapters 22-40: Adjustments, itemized deductions, credits, tax computation, self-employment tax, NIIT, Additional Medicare Tax, and AMT