Free IRS Enrolled Agent SEE Part 2 (Businesses) Lessons
All 19 IRS Enrolled Agent SEE Part 2 (Businesses) lessons are free to read, each with worked examples and audio narration. No signup required.
Business Entities and Considerations
- Choice of Entity, EIN, Tax Year, Hobby vs Business (27 min)
- Partnership Income, Distributions, Self-Employment (7 min)
- Partnership Basis, Contributions, Disposition of Interest (14 min)
- Partnership Formation, Dissolution, BBA Audit (18 min)
- C Corp Formation: §351, Stock Issuance, Controlled Groups (20 min)
- C Corp Operations: E&P, Distributions, Dividends, Penalties (18 min)
- S Corporations: Election, Income, Basis, Termination (20 min)
Business Tax Preparation
- Business Income, COGS, At-Risk Limits, Debt Cancellation (17 min)
- Compensation, Fringe Benefits, Family Employment (9 min)
- Depreciation, §179, Bonus, Amortization, Recapture (8 min)
- Bad Debts, Travel / Meals, Vehicle, Interest, Insurance (17 min)
- Taxes, Casualty, Home Office, QBI, NOL, General Business Credits (23 min)
- Business Assets, Disposition, Like-Kind, Capitalization (15 min)
- Financial Records: M-1 / M-2 / M-3, Methods, Related Parties (29 min)
- Advising Business Taxpayer: Entity Choice, Workers, ACA, Planning (37 min)