Dependents, Special Filings, and Foreign Asset Reporting
Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Preliminary Work and Taxpayer Data. 27 min read, ~4,043 words.
Qualifying child mnemonic RARSJ: relationship, age (under 19, 24 if student, any age if disabled), residency more than half year, support (child did not provide over half her own), joint-return restriction. Qualifying relative: gross income under \$5,200 for 2025, taxpayer provides over half support. CTC \$2,000 per qualifying child under...
Read the full lesson, free →
Worked examples, audio narration, and practice. No signup to read.
What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 1
Browse all free EA Part 1 lessons or jump into free EA Part 1 practice questions.