Explore a topic, then tap a page to read it up close.
1 of 7
Page 16 · I · Preliminary Work and Taxpayer Data
Apply the Qualifying Relative Tests
A qualifying relative's 2025 gross income must be less than 5,200 dollars.
Page 17 · I · Preliminary Work and Taxpayer Data
Inventory Worldwide Income Sources
U.S. citizens and resident aliens generally report worldwide income.
Page 47 · II · Income and Assets
Take Required Minimum Distributions
RMDs generally equal the prior year-end balance divided by the applicable IRS factor.
Page 78 · III · Deductions and Credits
Claim the Child and Dependent Care Credit
At AGI above 43,000 dollars, the care credit rate is 20% of eligible capped expenses.
Page 95 · IV · Taxation
Apply the Clergy Dual-Status Rules
Publication 517 separates income-tax status, housing exclusions, SE earnings, and the Form 4361 exemption.
Page 108 · V · Advising the Individual Taxpayer
Track Carryovers to Future Returns
Keep separate carryover records for capital losses, NOLs, passive losses, charity, investment interest, AMT credit, and QBI.
Page 121 · VI · Specialized Returns for Individuals
Use the Unified Credit and GST Exemption on Form 709
For 2025, the basic exclusion and separate GST exemption are each 13,990,000 dollars.
Swipe either way · Tap to enlarge · A sample of the book. Not the full PDF.
FROM THE QUESTION TO THE RULE
Before, the rules float. After, each one has its page.
The spots where Part 1 study usually stalls, and the drawn page that settles each one. Pick a topic.
✕On your own
Your client's mother earned exactly 5,200 dollars in 2025, and you're not sure she still counts.
✓With the drawn page · Page 16
Four gates in order: not a qualifying child, relationship, gross income below 5,200 dollars (exactly 5,200 dollars fails), more than half the support.
✕On your own
A client delayed the first RMD, and you're not sure what happens to the next one.
✓With the drawn page · Page 47
The first RMD can wait until April 1; the next one is still due December 31, so two can land in the same year.
✕On your own
Two kids in daycare, AGI over 43,000 dollars, and you can't recall the cap or the rate.
✓With the drawn page · Page 78
Up to 6,000 dollars of expenses for two or more, reduced by excluded care benefits, at 20% once AGI is above 43,000 dollars.
✕On your own
A minister's housing allowance is excluded, so you assume it's out of SE tax too.
✓With the drawn page · Page 95
Two roles, two systems: the allowance can be excluded for income tax and still count in ministerial SE earnings.
✕On your own
Last year's return shows losses to carry, and your notes lump them into one number.
✓With the drawn page · Page 108
One lane per item: capital loss, NOL, passive loss, charity, investment interest, AMT credit and negative QBI.
✕On your own
A grandmother gives directly to a grandchild, and you only think about gift tax.
✓With the drawn page · Page 121
Two separate meters, each 13,990,000 dollars for 2025: the gift and estate exclusion, and the GST exemption on Form 709.
1 / 6
These are 6 of the 120 illustrated pages: every Part 1 topic has its own.
THE SAME TOPIC. TWO WAYS TO STUDY.
The same topic, studied two ways.
The old way
RMDs as a paragraph of rule language
×Read the rule in one long paragraph.
×Copy the formula into another notebook.
×Search again when you forget what goes where.
For an account subject to the required minimum distribution provisions, the annual distribution amount is generally determined by dividing the account balance as of the preceding December 31 by the applicable distribution period from the relevant IRS life expectancy table. Selection of the appropriate table depends on the owner’s or beneficiary’s circumstances, and special provisions may affect inherited accounts, the initial distribution deadline, and whether particular account balances or distributions may be aggregated.
The drawn way
Balance, factor, deadline: one drawing per rule
See the balance and IRS factor together.
Trace the calculation and both deadlines in the drawing.
Return to one page for the same rule.
WHO OPENS THIS BOOK
Does this fit the way you study?
You already prepare returns
You know your way around tax software. You want to explain the rule behind the result.
You study around work and family
Your study time comes in short sessions. You want one clear topic and a place to pick up again.
You need more than familiar Form 1040 cases
Estate, gift, and foreign reporting topics feel less familiar. You want them included in your Part 1 review.
A CLEAR PATH
6 parts, 120 illustrated pages.
The six Part 1 content areas, in the order of the PSI outline. Each part ends with a two-page Practice Check. Open a part to see its topics.
Independent study guide for SEE Part 1, tax law through December 31, 2025. Not affiliated with or endorsed by the IRS or PSI; not tax advice, and no passing score is guaranteed.
01I. Preliminary Work and Taxpayer DataPage 7–26
Follow the Four-Box Rule Method
Map the Six Part 1 Content Areas
Build the Intake File from Last Year's Return
Verify Identity Data and the IP PIN
Determine Residency and the Right Taxpayer ID
Decide Whether and When a Return Is Due
Choose the Filing Status
Qualify for Head of Household
Apply the Qualifying Child Tests
Apply the Qualifying Relative Tests
Inventory Worldwide Income Sources
Spot Exclusions, Adjustments, and Deductions
Spot Credits, Payments, and Refundable Credits
Review Prior IRS Correspondence
List Additional Returns and Foreign Account Reports
Flag Disaster, Foreign-Income, and Injured-Spouse Filings
Apply the Kiddie Tax on Form 8615
Reconcile ACA Coverage and Household Income
Practice Check (1 of 2): original A–D questions, explained
Practice Check (2 of 2): original A–D questions, explained
02II. Income and AssetsPage 27–67
Read Wages Beyond the Paycheck
Sort Taxable and Tax-Exempt Interest
Classify Dividends and Fund Distributions
Report Personal Property Rentals and Royalties
Report Gambling Winnings and Losses
Test Canceled Debt for an Exclusion
Choose Foreign Income Relief
Report Foreign Gifts and Foreign Corporations
Classify Scholarships, Barter, and Hobby Income
Classify Alimony, Combat Pay, NOLs, and Illegal Income
Apply Constructive Receipt and Constructive Dividends
Apply the Passive Activity Rules
Read a Schedule K-1 Through Basis
Apply the Tax Benefit Rule to Refunds
Correct 1099-MISC, 1099-NEC, and 1099-K Errors
Track IRA Basis and Conversions on Form 8606
Compare Traditional and Roth IRA Distributions
Read Form 1099-R for Rollovers and QCDs
Fix Excess Contributions and Prohibited Transactions
Apply the 10% Early Distribution Exceptions
Take Required Minimum Distributions
Apply the 10-Year Rule to Inherited Accounts
Keep a Plan Loan from Becoming a Distribution
Tax Social Security, Railroad, and Foreign Pensions
Report a Sale with Depreciation Recapture
Net Capital Gains, Losses, and Bad Debts
Treat Virtual Currency as Property
Find the Basis of Purchased, Gifted, and Inherited Assets
Adjust Basis After Splits and Stock Dividends
Handle Publicly Traded Partnership Units
Exclude Home Sale Gain Under Section 121
Spread Gain with an Installment Sale
Tax Stock Options: ISO, ESPP, and Nonqualified
Defer Gain with a Like-Kind Exchange
Separate Investors from Traders
Deduct Half of SE Tax and SE Health Insurance
Check Retirement Contribution Limits
Contribute to an HSA
Claim Other Adjustments to Income
Practice Check (1 of 2): original A–D questions, explained
Practice Check (2 of 2): original A–D questions, explained
03III. Deductions and CreditsPage 68–87
Choose Standard or Itemized Deductions
Deduct Qualified Tips and Overtime
Deduct Car Loan Interest and the Senior Deduction
Apply the Medical Expense Floor
Apply the 2025 SALT Cap
Deduct Mortgage and Investment Interest
Apply Charitable Limits and Proof Rules
Limit Personal Casualty and Theft Losses
Claim Other Itemized and 1040-NR Deductions
Compute the QBI Deduction
Claim the Child and Dependent Care Credit
Claim the Child Tax Credit and ODC
Choose the Right Education Credit
Claim the Foreign Tax Credit
Qualify for the EITC with Form 8867
Claim the Adoption Credit
Compute the Premium Tax Credit
Claim Energy, Saver's, and Other Credits
Practice Check (1 of 2): original A–D questions, explained
Practice Check (2 of 2): original A–D questions, explained
04IV. TaxationPage 88–101
Apply the 2025 Tax Brackets and Capital Gain Rates
Run the AMT Parallel Calculation
Recover Prior AMT with Form 8801
File Schedule H for Household Employees
Avoid the Underpayment Penalty and Interest
Compute Self-Employment Tax on Schedule SE
Fix Social Security Over- and Under-Withholding
Apply the Clergy Dual-Status Rules
Apply Military Tax Provisions
Tax Income in Respect of a Decedent
Separate NIIT from Additional Medicare Tax
Repay the First-Time Homebuyer Credit
Practice Check (1 of 2): original A–D questions, explained
Practice Check (2 of 2): original A–D questions, explained
05V. Advising the Individual TaxpayerPage 102–114
Meet Cash, Barter, and 1099 Reporting Duties
Plan Property Sales and Their Character
Fund Education with 529s and Credits
Weigh Gifts, Inheritances, and Trusts
Map Retirement Income Choices
Advise Through Marriage and Divorce
Track Carryovers to Future Returns
Separate Injured Spouse from Innocent Spouse
Plan Estimated Tax and Timing Midyear
Compare MFJ, MFS, and HOH
File a Refund Claim Under Penalty of Perjury
Practice Check (1 of 2): original A–D questions, explained
Practice Check (2 of 2): original A–D questions, explained
06VI. Specialized Returns for IndividualsPage 115–126
Build the Gross Estate
Compute the Taxable Estate and Unified Credit
Include Joint Property and Life Insurance
Apply the Marital Deduction and Portability
File Form 706 and Form 1041 on Time
Split Gifts and Apply the Annual Exclusion
Use the Unified Credit and GST Exemption on Form 709
Meet International Reporting Due Dates
Separate FBAR Accounts from Form 8938 Assets
Weigh International Reporting Penalties
Practice Check (1 of 2): original A–D questions, explained
Practice Check (2 of 2): original A–D questions, explained
TRY THE METHOD
Can your client claim her mother?
One page, the same four boxes as every topic: facts, rule, exception, result.
The case
Her mother lives in her own apartment and had 4,800 dollars of gross income in 2025. Your client paid 30% of her support; two brothers paid 25% each.
1
Facts
A parent is a listed relative, so she need not live with your client. She is nobody's qualifying child, and 4,800 dollars is below the 5,200 dollars limit.
2
Rule
The support test generally requires more than half of her total support. At 30%, your client fails it alone.
3
Exception
Multiple support agreement: the group paid over 50% combined and your client paid over 10%. With the brothers' waivers, Form 2120 is attached.
See the explanation
Result: Your client can be the designated claimant once the waivers are signed.
Check: Change one fact, 5,200 dollars of gross income, and the answer flips: exactly 5,200 dollars fails the income test.
The main guide teaches each rule. One bonus book lets you practice it, the other keeps the 2025 numbers and exceptions in one place.
THE CORE GUIDE
The EA Part 1 Map
All six Part 1 content areas in the order of the PSI outline: one topic per page, each drawn as facts, rule, exception and result, with a Practice Check at the end of every part.
Included
FREE BONUS 01
EA Part 1: The 100-Question Rehearsal
Find the rules you need to revisit with 100 original four-option practice questions, an explanation for every answer, and references to the main guide.
US$ 22.90 · FREE
FREE BONUS 02
EA Part 1: 2025 Numbers & Exceptions
Keep the exam's 2025 thresholds, limits, effective dates, and exceptions together so you can review them without searching through several manuals.
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Digital books. No physical books are shipped.
Reviews
Reader experiences
Selected stories supplied for this product.
TOP 01MB
Michael B.
Passed EA Part 1 on my first attempt! The visual layout separating facts, rule, exception, and result cuts through the complexity of basis calculations and capital gains like nothing else.
TOP 02SP
Sarah P.
The practice questions at the end of each section point you right back to the exact illustrated rule. It saved me dozens of hours of aimless textbook rereading during the 2026–27 testing window.
TOP 03DL
David L.
Look-alike filing statuses, qualifying child vs. relative rules, and nonrefundable credits finally clicked. The drawn summaries make active recall so much easier under exam conditions.
TOP 04JT
Jessica T.
Excellent breakdown of Schedule A deductions and specialized individual returns (gift tax, decedent returns). It bridges the gap between IRS publication jargon and test-day application.
TOP 05RK
Robert K.
Highly recommend for anyone balancing full-time work with Enrolled Agent prep. Visual, precise, and completely focused on the high-yield topics the Prometric exam actually tests.
MONEY BACK30DAYS
Take 30 days to try it.
Try the guide in your Part 1 review. If it hasn't helped you organize the rules, tell us what didn't work within 30 days of purchase and we'll refund 100% of your purchase.
It's a digital study guide with two companion books. All three are PDFs by email. You can print them on US Letter paper.
Can I read it on my phone?
Yes. You can read the PDFs on your phone, tablet, or computer and zoom in on the drawings.
Can I use it if I'm starting from scratch?
Yes. The four-step method gives you a clear starting point. You'll still need time to learn the terms and work through the official source material.
How do I receive the material?
PDF by email: the guide and both companion books go to the address you enter at checkout.
Which exam window and tax year does it cover?
It is designed for the July 1, 2026–February 28, 2027 U.S. SEE window, using applicable tax law through December 31, 2025. Its scope follows the PSI Part 1 outline and IRS exam guidance. Topic references point to official 2025 sources.
Will it help if I already prepare tax returns?
It is built to connect work experience with exam rules. It includes estates, gifts, and international reporting as well as familiar individual return topics.
Is this an official IRS or PSI product?
No. It's an independent study guide. It is not affiliated with or endorsed by the IRS or PSI. Its practice questions are original, not official exam questions.
Does it replace a full course or guarantee a passing score?
No. Use it alongside your exam preparation and official references. It does not replace training, practical experience, or professional judgment. No passing score is guaranteed.
Is this a one-time payment?
Yes. The pack is a one-time purchase, not a subscription. The book and both bonus books are yours to keep.
Can I use it as tax advice for a client?
No. It is exam study material, not individualized tax advice. Check current official guidance and the client's full facts.
YOUR NEXT STEP
Give your next study session a clear starting point.
You already bring real tax-season experience. Give it a clear place in your Part 1 review.
