『Tax Exam Prep』のカバーアート

Tax Exam Prep

Tax Exam Prep

著者： Ran Chen EA CFP®
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概要

 Tax Exam Prep is a daily podcast designed to help future tax professionals pass their tax certification and licensing exams with clarity and confidence. Built and operated by OpenExamPrep, this podcast breaks down major tax exams into focused, easy-to-digest episodes covering the CPA & Enrolled Agent (EA) Exam, including Part 1 (Individuals), Part 2 (Businesses), and Part 3 (Representation, Practices, and Procedures). Each episode targets one key tax concept, common exam trap, or high-frequency test topic—making it ideal for studying during commutes, workouts, or short study sessions. Created by Ran Chen, EA, CFP®, a financial professional and exam specialist who has personally passed multiple professional licensing exams, Tax Exam Prep was developed from firsthand experience with how complex—and often poorly explained—tax exam material can be. The goal is simple: make tax exam preparation clearer, more accessible, and more effective through structured explanations and modern learning tools. Whether you’re preparing for the EA Exam, transitioning into a tax career, or reviewing before test day, this podcast is designed to guide you step by step—one concept at a time. Free practice tools, AI-powered explanations, and additional exam prep resources are available at: https://open-exam-prep.com/Copyright 2026 Ran Chen, EA, CFP® 出世 就職活動 教育 経済学
エピソード
  • Enrolled Agent Exam [Part 1] 18, Social Security Benefits Taxation

    Enrolled Agent Exam [Part 1] 18, Social Security Benefits Taxation
    2026/02/02
    This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: • The provisional income formula is Modified AGI plus one-half of Social Security benefits. • The first-tier base amounts you must memorize are $25,000 for single filers and $32,000 for joint filers. • A zero-dollar base amount applies to Married Filing Separately taxpayers who lived together, a common exam trap. • Taxability is determined by a two-tier system, making 0%, up to 50%, or up to 85% of benefits taxable. • The taxable amount is always the result of a "lesser of" comparison, a crucial step in the calculation. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep
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    4 分
  • Enrolled Agent Exam [Part 1] 17, Roth IRA Rules and Qualified Distributions

    Enrolled Agent Exam [Part 1] 17, Roth IRA Rules and Qualified Distributions
    2026/02/01
    This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: • The 2025 Roth IRA contribution limits and the critical Modified Adjusted Gross Income (MAGI) phase-out ranges that determine eligibility. • The two-part test for a qualified distribution, combining a qualifying event (like age 59½) with the five-year holding period. • How the five-year holding period clock for initial contributions starts on January 1st of the first contribution's tax year. • The ordering rules for non-qualified distributions, remembered by the phrase "Can Everyone Get Paid?" which stands for Contributions, Conversions, and Earnings. • The distinction between the five-year clock for contributions and the separate five-year clock for each conversion, a common exam trap. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep
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    4 分
  • Enrolled Agent Exam [Part 1] 16, IRA Distributions and Taxation

    Enrolled Agent Exam [Part 1] 16, IRA Distributions and Taxation
    2026/01/31
    This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: • The baseline age 59½ rule for penalty-free traditional IRA distributions and the standard 10% early withdrawal penalty. • Key penalty exceptions, including the $10,000 lifetime limit for first-time homebuyers and unlimited withdrawals for qualified education expenses. • The timing rules for Required Minimum Distributions (RMDs), which must begin by April 1st of the year after the taxpayer turns 73. • How a Qualified Charitable Distribution (QCD) allows taxpayers over age 70½ to make tax-free donations that also satisfy their RMD. • The function of Substantially Equal Periodic Payments (SEPPs) as a method to receive penalty-free income before age 59½. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep
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    4 分
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