Production status
Production specifications complete for Chapters 22-52. Actual textbook authoring has not started.
This page defines production specifications. It is not the finished textbook content for Chapters 22-52.
Chapter production specifications
Chapters 22-52 Production Specifications
Production specifications for EA Part 1 Chapters 22-52, covering adjustments, itemized deductions, credits, tax computation, planning, foreign reporting, gifts, estates, trusts, Form 1040 integration, and final EA simulations.
Shared production standards
- 35-40 textbook pages
- 50 review questions
- 100 flashcards
- 5 case studies
- 15 exam alerts
- 8+ illustrations
- 3+ decision trees
Chapter specifications
Chapter 22
Adjusted Gross Income Framework
Lessons:
- AGI Fundamentals
- Above-the-Line Deductions
- Below-the-Line Deductions
- MAGI Concepts
- Tax Benefit of AGI Reduction
- AGI-Based Limitations
- AGI Planning
Forms: Form 1040, Schedule 1
Chapter 23
Self-Employed Deductions
Lessons:
- Ordinary and Necessary Expenses
- Health Insurance Deduction
- Self-Employment Tax Deduction
- Home Office Deduction
- Vehicle Expense Methods
- Business Travel
- Retirement Contributions
Forms: Schedule C, Schedule SE, Form 8829
Chapter 24
IRA Deductions
Lessons:
- Traditional IRA Contributions
- Deductibility Rules
- Active Participant Rules
- MAGI Phaseouts
- Excess Contributions
- Nondeductible Contributions
- Form 8606
Chapter 25
Education Adjustments
Lessons:
- Student Loan Interest
- Educator Expenses
- Qualified Education Expenses
- Coordination With Credits
- Phaseout Rules
- Documentation
- Planning Opportunities
Chapter 26
Other Adjustments
Lessons:
- HSA Deductions
- Archer MSA
- Moving Expenses
- Alimony Rules
- Jury Duty Repayment
- Early Withdrawal Penalties
- Miscellaneous Adjustments
Chapter 27
Medical Expense Deductions
Lessons:
- Qualified Medical Expenses
- Medical Insurance
- Long-Term Care
- AGI Limitation
- Reimbursements
- Nondeductible Expenses
- Medical Planning
Forms: Schedule A
Chapter 28
State and Local Taxes
Lessons:
- Income Tax Deduction
- Sales Tax Election
- Property Taxes
- Personal Property Taxes
- SALT Limitation
- State Tax Refunds
- Planning Issues
Chapter 29
Interest Deductions
Lessons:
- Home Mortgage Interest
- Acquisition Debt
- Home Equity Debt
- Points
- Investment Interest
- Tracing Rules
- Planning Strategies
Forms: Form 4952
Chapter 30
Charitable Contributions
EA Exam Focus: 5/5
Lessons:
- Qualified Organizations
- Cash Donations
- Property Donations
- AGI Limitations
- Substantiation
- Carryovers
- Conservation Easements
Forms: Form 8283
Chapter 31
Casualty and Disaster Losses
Lessons:
- Federally Declared Disasters
- Personal Casualties
- Business Casualties
- Insurance Recoveries
- Disaster Elections
- Computation Methods
- Planning Considerations
Forms: Form 4684
Chapter 32
Child Tax Credit
EA Exam Focus: 5/5
Lessons:
- Qualifying Child
- Credit Computation
- Additional Child Tax Credit
- Credit for Other Dependents
- Phaseouts
- Due Diligence
- Common Exam Traps
Forms: Schedule 8812, Form 8867
Chapter 33
Earned Income Credit
EA Exam Focus: 5/5
Lessons:
- Earned Income Rules
- Qualifying Child Rules
- Childless Taxpayers
- Investment Income Limitation
- Phaseouts
- Due Diligence
- Advanced EIC Situations
Forms: Schedule EIC, Form 8867
Chapter 34
Education Credits
Lessons:
- American Opportunity Credit
- Lifetime Learning Credit
- Eligible Students
- Qualified Expenses
- Phaseouts
- Credit Coordination
- Advanced Scenarios
Forms: Form 8863
Chapter 35
Other Individual Credits
Lessons:
- Child and Dependent Care Credit
- Adoption Credit
- Saver's Credit
- Premium Tax Credit
- Energy Credits
- Foreign Tax Credit
- Credit Planning
Chapter 36
Tax Liability Computation
EA Exam Focus: 5/5
Lessons:
- Taxable Income
- Tax Brackets
- Qualified Dividend Rates
- Capital Gain Rates
- Tax Worksheets
- Tax Before Credits
- Final Tax Calculation
Chapter 37
Self-Employment Tax
Lessons:
- SE Tax Fundamentals
- Social Security Portion
- Medicare Portion
- Optional Methods
- Church Employees
- Deductible Portion
- Advanced Computations
Forms: Schedule SE
Chapter 38
Net Investment Income Tax
Lessons:
- NIIT Overview
- Investment Income
- Passive Activities
- MAGI Thresholds
- Rental Activities
- Planning Opportunities
- NIIT Computations
Forms: Form 8960
Chapter 39
Additional Medicare Tax
Lessons:
- Additional Medicare Tax
- Wage Income
- Self-Employment Income
- Thresholds
- Employer Withholding
- Joint Return Computations
- Planning Issues
Forms: Form 8959
Chapter 40
Alternative Minimum Tax
Lessons:
- AMT Fundamentals
- AMTI
- Adjustments
- Preference Items
- Exemption Computations
- AMT Credit
- Advanced Examples
Forms: Form 6251, Form 8801
Chapter 41
Tax Planning Fundamentals
Lessons:
- Marginal Tax Rates
- Effective Tax Rates
- Timing Income
- Timing Deductions
- Safe Harbor Rules
- Estimated Tax Planning
- Multi-Year Planning
Chapter 42
Retirement Planning
Lessons:
- Retirement Contribution Planning
- Roth vs Traditional Analysis
- Early Distribution Planning
- RMD Strategies
- Beneficiary Planning
- Rollovers
- Retirement Tax Strategies
Chapter 43
Basis Planning
EA Exam Focus: 5/5
Lessons:
- Cost Basis
- Gift Basis
- Inherited Basis
- Adjusted Basis
- Holding Period Rules
- Basis Documentation
- Basis Planning Techniques
Chapter 44
Property Disposition Planning
Lessons:
- Capital Asset Planning
- Home Sale Planning
- Installment Sale Planning
- Like-Kind Exchanges
- Business Property
- Depreciation Recapture
- Exit Strategies
Chapter 45
Documentation and Audit Readiness
Lessons:
- Audit Fundamentals
- Documentation Requirements
- Substantiation Standards
- Mileage Logs
- Charitable Records
- Business Records
- Audit Defense Preparation
Chapter 46
Foreign Reporting Overview
EA Exam Focus: 5/5
Lessons:
- Worldwide Income
- Foreign Earned Income
- Foreign Tax Credit
- Foreign Financial Assets
- Foreign Entities
- Penalties
- Reporting Framework
Chapter 47
FBAR and Form 8938
Lessons:
- FBAR Rules
- Foreign Accounts
- Signature Authority
- Form 8938 Rules
- Reporting Thresholds
- Penalties
- Advanced Foreign Reporting
Forms: FinCEN 114, Form 8938
Chapter 48
Gift Tax
Lessons:
- Taxable Gifts
- Annual Exclusion
- Gift Splitting
- Lifetime Exemption
- Spousal Gifts
- Form 709
- Advanced Gift Planning
Forms: Form 709
Chapter 49
Estate Tax Fundamentals
Lessons:
- Gross Estate
- Taxable Estate
- Estate Tax Exemption
- Portability
- Estate Administration
- Form 706
- Estate Planning Concepts
Chapter 50
Trusts and Estates
Lessons:
- Trust Fundamentals
- Grantor Trusts
- Simple Trusts
- Complex Trusts
- DNI
- Beneficiary Taxation
- Estate Income Taxation
Forms: Form 1041, Schedule K-1
Chapter 51
Complete Form 1040 Workshop
EA Exam Focus: 5/5
Lessons:
- Taxpayer Intake
- Income Reporting
- Adjustments
- Deductions
- Credits
- Tax Computation
- Final Review
Deliverables:
- Full sample return
- End-to-end preparation workflow
- Multi-form integration exercises
Chapter 52
Advanced EA Simulations and Final Review
Lessons:
- Filing Status Simulation
- Dependency Simulation
- Income Simulation
- Deduction Simulation
- Credit Simulation
- Foreign Reporting Simulation
- Comprehensive Final Exam Strategy
Deliverables:
- 10 comprehensive case studies
- 300 final review questions
- 500 final flashcards
- Final readiness assessment
- EA exam day strategy guide
- Exam trap compendium
- IRS form master review
Final Part 1 build target
Chapters
52
Lessons
364+
Textbook pages
1,800-2,200
Questions
4,100-6,100
Flashcards
5,200+
Case studies
250+
Illustrations
350+
Decision trees
150+
Full-length practice exams
20
IRS form library
Complete
AI tutor
Knowledge base
LMS structure
Codex-ready
Next production step
Part 1 architecture is complete. The next logical step is authoring Chapter 1 in full commercial textbook format, then proceeding chapter by chapter.