[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-394545-105":59,"doc-detail-394545-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","ea-test-part-1-review-notes","EA Test Part 1 Review Notes","","Abbreviated review notes for the 2023–2024 EA Test Part 1, organized as a compact reference for previously learned material. Coverage focuses on key age-based eligibility limits, dependency rules, and IRA/HSA related thresholds; it also lists major income-dollar triggers for filing requirements and taxability. 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This is a very abbreviated and concise summary of the information, so it's intended only for review after you have already learned the material from a training course.  \nSee [https://taxmodern.com/exams](https://taxmodern.com/exams) for the latest version and other notes. These notes are based on the [https://www.passkeyonline.com/](https://www.passkeyonline.com/ EA exam training)[ EA exam training](https://www.passkeyonline.com/ EA exam training) course, which I highly recommend (I'm not affiliated with them at all) . I tried Gleim, Fast Forward, and some of the others but I think the PassKey videos are just more enjoyable to watch and easier to learn from. It's only $29.95 or $44 .95/month, which is ridiculously cheap.  \nAges  \n13-Child care credit limit.  \n17-Child Tax Credit limit.  \n18-Coverdell recipient age limit.  \n19-EIC for non-disabled non-student. Child dependent unearned income rules. HoH qualifying non-student child.  \n24-EIC for non-disabled student. Student child dependent unearned income rules. HoH qualifying student child.  \n50- +$1000 IRA contribution limit. +$6500 employee SEP/401/401k contribution.  \n55- +$1000 HSA contribution limit.  \n59.5-Withdraw earnings from Roth IRA without penalty.  \n65-HSA non-med withdrawal without penalty. SD is +$1400 married or +$1750 single/ HoH (or on 1/ 1 of next year, alive for birthday) . 1040-SR.  \n70.5-Old Traditional IRA RMDs (pre-2020) , and Qualified Charitable Distributions age.  \n72-Traditional IRA RMDs.  \nIncome Amounts  \n$5-MFS filing requirement threshold.  \n$400- + earned income for child dependent Standard Deduction up to $12 ,950. SE income requires filing. SE tax is owed.  \n$1150-Child dependent unearned investment income becomes taxable.  \n$1500- In interest/dividends have to file on Sch. B (or if foreign accounts of any amount) .  \n$2300- Investment income kiddie tax applies.  \n$4400-Relative dependent max income.  \n$12,950-Single Standard Deduction.  \n$19,400-HoH Standard Deduction.  \n$25,900-MFJ Standard Deduction.  \n$75,000-MFS estimated tax at 110% of prior.  \n$125,000-NIIT for MFS.  \n$147,000-SS taxation cap.  \n$150,000-non-MFS estimated tax at 110% of prior.  \n$170,000-non-MFJ QBI phase-out.  \n$200,000-Non-MFJ Child Tax Credit phase out starts. NIIT for single/ HoH.  \n$250,000-Non-MFJ home sale capital gains exclusion. NIIT for MFJ.  \n$340, 100-MFJ QBI phase-out.  \n$375,000-MFS mortgage amount for interest deduction.  \n$400,000-MFJ Child Tax Credit phase out starts.  \nOther Dollar Amounts  \n$10-1099-INT issued.  \n$20-Tips per month to report to employer and tips subject to FICA.  \n$300-Max Educator Expenses.  \n$450-Late return 60+ days max penalty.  \n$600-1099-NEC required.  \n$1000-ES payments safe harbor.  \n$1400- +SD married ( MFJ/ MFS/QSS) and blind or 65+ .  \n$1750- +Standard Deduction single/ HoHand blind or 65+ .  \n$2000-Yearly Coverdell contribution limit. Child tax credit amount.  \n$2500-Max student loan interest deduction.  \n$3000-Child tax credit for 6-17. Min to deduct income later repaid as an itemized deduction.  \n$3600-Child tax credit for \u003C 6.  \n$6000- \u003C 50 IRA contribution limit.  \n$7000- > 50 IRA contribution limit.  \n$16,000-Gift tax form filing.  \n$20,500- \u003C 50 SEP/401k/403k employee contribution limit.  \n$500,000-MFJ single home sale capital gains exclusion.  \n$750,000-Mortgage amount for interest deduction.  \nPercents  \n0.5% -Failure-to-Pay penalty per month.  \n1.45% -Employer/employee Medicare tax rate.  \n3% - +fed rate interest on payments.  \n3.8% -NIIT tax rate  \n5% -Failure-to-File penalty per month  \n6% - IRA/Coverdell/ HSA excess contribution penalty 6.2% -Employer/employee SS tax.  \n10% -Lowest tax bracket  \n15% -Failure-to-File fraudulent penalty per month 15.3% -Total FICA rate.  \n20% -QBI deduction. Max cap gains rate. HSA non-med penalty.  \n24% -Backup withholding for US citizens/residents.  \n25% -Failure-to-File penalty max. Tax ","cbCaia2ItSNWy4HA","https://ap.wps.com/l/cbCaia2ItSNWy4HA","pdf",189920,15,"English","# Ages\n# Income Amounts\n# Other Dollar Amounts\n# Percents\n# Annual Dates\n# Dates\n# Time\n# Forms","[{\"question\":\"What is the document’s purpose and how should it be used?\",\"answer\":\"It serves as concise review notes for the 2023–2024 EA Test Part 1. The notes are intended for quick review after the material has already been learned from a training course.\"},{\"question\":\"Which topics are covered in the notes?\",\"answer\":\"The notes cover age eligibility limits, income and dollar thresholds affecting filing and taxation, penalty and tax rate percentages, and a set of key annual dates and IRS forms.\"},{\"question\":\"What kinds of dates and forms are included?\",\"answer\":\"The document lists estimated tax payment due dates, return due dates, and other deadline-related dates tied to tax timeframes. It also enumerates common IRS form numbers (e.g., 1040 series and schedules) relevant to the exam topics.\"}]","EA Test Part 1 Review Notes | PDF",1790405269,38]