Free IRS Enrolled Agent SEE Part 1 (Individuals) Lessons

All 18 IRS Enrolled Agent SEE Part 1 (Individuals) lessons are free to read, each with worked examples. Just a free account, no card.

Preliminary Work and Taxpayer Data

• Preliminary Work, Residency, and Filing Status (27 min)
• Dependents, Special Filings, and Foreign Asset Reporting (28 min)

Income and Assets

• Wages, Interest, Dividends, and 1099 Reporting (14 min)
• Gambling, Cancellation of Debt, Foreign, and Pass-Through Income (17 min)
• Retirement Income: IRAs, Roth, RMDs, and Social Security (19 min)
• Property: Basis, Capital Gains, Section 121, and Like-Kind Exchange (23 min)
• Adjustments to Income (14 min)

Deductions and Credits

• Itemized Deductions (21 min)
• Form 1040-NR Itemized Deductions and the QBI Deduction (12 min)
• Refundable and Non-Refundable Credits (28 min)

Taxation

• Computing Individual Tax (20 min)

Advising the Individual Taxpayer

• Advising on Reporting Obligations and Property Sales (8 min)
• Education, Estate, and Retirement Planning Advice (12 min)
• Marriage, Divorce, and Spousal Relief (15 min)
• Tax Planning: Carryovers, Timing, and Refund Claims (18 min)

Specialized Returns for Individuals

• Estate Tax and Form 706 (18 min)
• Gift Tax, GST, and Form 709 (18 min)
• International Information Returns (16 min)