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The material contained herein, including analysis, editorial comments and arrangement of materials,  \nis subject to this copyright notice.  \nPrinted in the United States of America  \nTable of Contents  \nIntroduction  v  \nThe Phoenix Tax Group Guarantee  v  \nCourse Objectives  vi  \nHow to Prepare for the Exam  vii  \nAbout the Computer Based SEE Exam  viii  \nObtain a PTIN  ix  \nRegistering and Scheduling an Examination Appointment  x  \nChapter 1. Income Tax Return  1  \nFiling Requirements  1  \nU.S Citizens and Residents Living Outside the U.S.  1  \nDependents  1  \nNonresident Aliens  2  \nExtensions of Time to File  3  \nFiling Status  5  \nDependents  9  \nChapter 2. Income  13  \nWages, Salaries, Tips, and other Earnings  13  \nInterest Income  15  \nDividends and Other Distributions  17  \nRental Income and Expenses  18  \nPassive Activities  24  \nRetirement Plans, Pensions, and Annuities  25  \nTraditionals IRAs  25  \nRoth IRAs  28  \nSocial Security  32  \nForeign Source Income & Foreign Earned Income Exclusion  34  \nOther Income  36  \nCanceled Debts  36  \nBartering  38  \nPartnership Income  38  \nCourt Awards and Damages  39  \nScholarships and Fellowships  40  \nChapter 3. Gains and Losses  41  \nBasis of Property  41  \nPurchase of Property  41  \nProperty Received by Gift  44  \nInherited Property  46  \nProperty Received for Services  47  \nStock Dividends, Rights and Splits  48  \nProperty Transfers Between Spouses  51  \nCapital Gains and Losses  51  \nHolding Period  51  \nNet Capital Gain Computation  53  \nSale of Gifted Property  59  \nSale of Inherited Property  60  \nCapital Loss Limitations and Carryovers  61  \nNonbusiness Bad Debt  62  \nSection 1244 (Small Business) Stock  63  \nSale to Related Parties  65  \nInstallment Sales  67  \nSale Of Principal Residence  70  \nChapter 4. Adjustments to Income  75  \nIndividual Retirement Arrangements (IRAs)  75  \nQualified Plans  85  \nSimplified Employee Pension  85  \n401(k) Plans  86  \nHealth Savings Account  86  \nStudent Loan Deduction  87  \nPenalty on Early Withdrawal  87  \nOther Adjustments to Income  88  \nChapter 5. Standard Deductions and Itemized Deductions  89  \nMedical Expenses  89  \nTaxes  95  \nInterest Expenses  97  \nCharitable Contributions  100  \nNonbusiness Casualty and Theft Losses  107  \nOther Itemized Deductions  108  \nQualified Business Income (QBI) Deduction  110  \nChapter 6. Credits  111  \nEarned Income Credit (EIC)  111  \nChild and Dependent Credit  116  \nChild Tax Credit and Credit for Other Dependents  120  \nEducation Credits  123  \nCredit for the Elderly or the Disabled  125  \nForeign Tax Credit  125  \nAdoption Credit  126  \nRetirement Savings Contributions  127  \nCredit for Prior Year Minimum Tax  127  \nChapter 7. Taxes  129  \nAlternative Minimum Tax  129  \nSelf-Employment Tax  130  \nHousehold Employment Taxes  131  \nEstimated Tax Payments  132  \nChapter 8. Estate and Gift Tax  137  \nEstate Tax Return-Form 706  137  \nGift Tax Return-Form 709  148  \nPhoenix Tax Group Refund Policies  157  \nEvaluation  158  \nIntroduction  \nThe Phoenix Tax Group Guarantee  \nWe have been successfully preparing tax practitioners to pass the Special Enrollment Exam for over 20 years. Practitioners who have used our study materials, study strategies and have put in the time and effort have had over a 90% passing rate.  \n30 Day Money-Back Guarantee  \nIf you are not satisfied with any of our products, you can return them for a full refund, excluding shipping and handling charges. A refund must be requested within 30 days of purchase, and all hardcopy materials must be returned in the original box . No credit will be given for any materials marked on, missing or damaged in any way. To request a refund, fill out the Refund Request form below .  \nPass Guarantee  \n1. The Pass Guarantee applies ","cbCaipEPNu6PPFLc","https://ap.wps.com/l/cbCaipEPNu6PPFLc","pdf",412091,16,"English","# Introduction\n## The Phoenix Tax Group Guarantee\n## Course Objectives\n## How to Prepare for the Exam\n## About the Computer Based SEE Exam\n## Obtain a PTIN\n## Registering and Scheduling an Examination Appointment\n# Chapter 1. Income Tax Return\n## Filing Requirements\n# Chapter 2. Income\n## Wages, Salaries, Tips, and other Earnings\n# Chapter 3. Gains and Losses\n## Basis of Property\n# Chapter 4. Adjustments to Income\n## Individual Retirement Arrangements (IRAs)\n# Chapter 5. Standard Deductions and Itemized Deductions\n## Medical Expenses\n# Chapter 6. Credits\n## Earned Income Credit (EIC)\n# Chapter 7. Taxes\n## Alternative Minimum Tax\n# Chapter 8. Estate and Gift Tax\n## Estate Tax Return-Form 706","[{\"question\":\"What is the course designed to achieve for the IRS Special Enrollment Exam?\",\"answer\":\"The materials are designed to help students pass the IRS Special Enrollment Examination the first time they take the exam by building the tax knowledge needed.\"},{\"question\":\"How do the study materials support learning during the course?\",\"answer\":\"Learning is supported by tax law from the study cards and practice using multiple-choice questions from previous years’ exams plus similar questions provided by the materials.\"},{\"question\":\"Which tax law years are covered by the study materials and the 2022 exam?\",\"answer\":\"All questions and study material are updated to 2021 tax law. The 2022 exam covers the federal tax law as of December 31, 2021, as stated in the materials.\"}]","Special Enrollment Exam Study Materials - Course Objectives | PDF",1790408828]