Ran Chen, EA, CFP®

Finance Exam Prep

Education EN ↓ Epizody: 291

Finance Exam Prep is a daily podcast designed to help future tax and finance professionals pass their 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 sessio...

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Autor

Ran Chen, EA, CFP®

Kategorie

Education

Web podcastu

open-exam-prep.com

Nejnovější epizoda

4. lis 2026

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Epizody

Enrolled Agent Exam [Part 2] 91, Qualified Retirement Plans — DB vs DC 27.07.2026 2:12

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 core difference between Defined Benefit (DB) and Defined C...

Enrolled Agent Exam [Part 2] 90, Tax-Exempt Status Application — Form 1023, 1024 26.07.2026 3:14

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 crucial difference between Form 1023 for charitable 501(c)...

Enrolled Agent Exam [Part 2] 89, Unrelated Business Income Tax (UBIT) 25.07.2026 3:41

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 three-part test (Trade, Regularly Carried On, Not Substant...

Enrolled Agent Exam [Part 2] 88, Form 990 Filing Requirements 24.07.2026 3:26

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 key filing thresholds for Form 990 are gross receipts of $...

Enrolled Agent Exam [Part 2] 87, Section 501(c)(3) — Public Charity vs Private Foundation 23.07.2026 3:18

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: - That all 501(c)(3) organizations are considered private founda...

Enrolled Agent Exam [Part 2] 86, Form 709 — Federal Gift Tax 22.07.2026 3:21

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: - How gifts exceeding the annual exclusion ($19,000 for 2025-202...

Enrolled Agent Exam [Part 2] 85, Form 706 — Federal Estate Tax Overview 21.07.2026 3:39

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: - Form 706 is required when the gross estate plus adjusted taxab...

Enrolled Agent Exam [Part 2] 84, Estate Income Tax — Form 1041 for Decedent's Estate 20.07.2026 3:23

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: - An estate is a separate taxpayer from the decedent, reporting...

Enrolled Agent Exam [Part 2] 83, Grantor Trust Rules — §671-679 19.07.2026 3:20

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: - That a grantor trust is a pass-through entity for income tax,...

Enrolled Agent Exam [Part 2] 82, Distributable Net Income (DNI) 18.07.2026 3:42

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: - That Distributable Net Income (DNI) acts as a ceiling for both...

Enrolled Agent Exam [Part 2] 81, Simple vs Complex Trusts 17.07.2026 3:07

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 three strict requirements a trust must meet to be classifi...

Enrolled Agent Exam [Part 2] 80, Trust Income Tax — Form 1041 Basics 16.07.2026 3:12

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 purpose of Form 1041 for reporting income for estates and...

Enrolled Agent Exam [Part 2] 79, Advising Clients on Entity Tax Planning 15.07.2026 5:11

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: - Why an S corporation is often the optimal choice for a single-...

Enrolled Agent Exam [Part 2] 78, Estimated Tax Payments — Corporations 14.07.2026 2:48

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: - C corporations must make estimated tax payments if their expec...

Enrolled Agent Exam [Part 2] 77, Schedule M-1 / M-3 Reconciliation 13.07.2026 3:39

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 purpose of Schedule M-1 and its role in reconciling book i...

Enrolled Agent Exam [Part 2] 76, Form 1065 — Partnership Return Filing 12.07.2026 2:59

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 due date for a calendar-year Form 1065 is March 15th, with...

Enrolled Agent Exam [Part 2] 75, Form 1120-S — S Corp Return Filing 11.07.2026 3:37

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 annual due date for Form 1120-S is the 15th day of the 3rd...

Enrolled Agent Exam [Part 2] 74, Form 1120 — Corporate Tax Return Components 10.07.2026 3:43

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 distinct purpose of Form 1120 Schedules L, M-1, and M-2. -...

Enrolled Agent Exam [Part 2] 73, General Business Credit Limitation — §38 09.07.2026 3:51

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 General Business Credit (GBC) is an aggregation of over 30...

Enrolled Agent Exam [Part 2] 72, Employer Health Insurance Premium Credit 08.07.2026 3:06

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 Small Business Health Care Tax Credit requires fewer than...

Enrolled Agent Exam [Part 2] 71, Employer-Provided Childcare Credit 07.07.2026 3:15

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: - How to calculate the Employer-Provided Childcare Credit using...

Enrolled Agent Exam [Part 2] 70, Disabled Access Credit and FICA Tip Credit 06.07.2026 3:38

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 Disabled Access Credit is for small businesses with under...

Enrolled Agent Exam [Part 2] 69, Work Opportunity Tax Credit (WOTC) 05.07.2026 3:30

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 WOTC is a general business credit for hiring individuals f...

Enrolled Agent Exam [Part 2] 68, Research and Development Credit (§41) 04.07.2026 3:22

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: - Post-2021, §174 R&D costs must be capitalized and amortized ov...

Enrolled Agent Exam [Part 2] 67, W-2 Wage and UBIA Limitation for QBI 03.07.2026 3:12

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: - How to calculate the two separate QBI limitations for high-inc...