Exam: IRS Special Enrollment Examination (SEE) Parts: 3 (Individuals, Businesses, Representation) Questions per part: 100 Time per part: 3.5 hours Pass score: ~105/130 scaled score (approximately 70%) Testing window: May 1 – February 28
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| File | Topic |
|---|---|
| Chapter 01 - Tax Return Basics/form-1040-overview.md | Form 1040 Overview and Structure |
| Chapter 01 - Tax Return Basics/form-1040-sr.md | Form 1040-SR for Seniors |
| Chapter 01 - Tax Return Basics/who-must-file.md | Who Must File — Income Thresholds |
Key concepts: Filing thresholds by age and status, extension rules (Form 4868 extends filing but not payment), FTF and FTP penalties, sources of tax information (W-2, 1099, K-1), preparer due diligence, amended returns (Form 1040-X, 3-year lookback).
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| File | Topic |
|---|---|
| Chapter 02 - Filing Status and Dependents/2.1-filing-status-overview.md | Filing Status Overview (all 5 statuses) |
| Chapter 02 - Filing Status and Dependents/2.2-qualifying-child.md | Qualifying Child — 5 Tests |
| Chapter 02 - Filing Status and Dependents/2.3-qualifying-relative.md | Qualifying Relative — 4 Tests |
Key concepts: Five filing statuses and their rules, treated-as-unmarried test for HOH, QSS requirements, qualifying child (relationship/age/residency/support/joint return), qualifying relative (gross income < $5,200, >50% support test), tiebreaker rules, Form 8332, multiple support agreements.
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| File | Topic |
|---|---|
| Chapter 03 - Wages and Employee Compensation/3.1-w2-income-withholding.md | W-2 Income and FICA Withholding |
| Chapter 03 - Wages and Employee Compensation/3.2-fringe-benefits.md | Taxable vs. Non-Taxable Fringe Benefits |
Key concepts: Box 1 inclusions and exclusions, Social Security wage base ($176,100), Additional Medicare Tax (0.9%), excess SS withholding credit, tip reporting rules, group-term life ($50,000 exclusion), §125 cafeteria plans (reduce Box 1 AND FICA), educational assistance ($5,250), transportation benefits ($325/month).
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| File | Topic |
|---|---|
| Chapter 04 - Interest Dividends and Other Income/4.1-interest-and-dividends.md | Taxable Interest and Qualified Dividends |
| Chapter 04 - Interest Dividends and Other Income/4.2-other-income.md | Alimony, Gambling, Cancelled Debt |
Key concepts: Tax-exempt vs. taxable interest, Schedule B threshold ($1,500), qualified dividend holding period (61+ days), alimony cutoff (12/31/2018), gambling losses limited to winnings, cancelled debt income and exclusions (insolvency, bankruptcy, QPRI), OID, Series EE/I bond education exclusion.
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| File | Topic |
|---|---|
| Chapter 05 - Capital Gains and Property/5.1-capital-gains-basics.md | Capital Gains, Losses, and Netting |
| Chapter 05 - Capital Gains and Property/5.2-section-121-home-sale.md | Section 121 Home Sale Exclusion |
Key concepts: Capital vs. non-capital assets, short-term (≤12 months) vs. long-term (>12 months), LTCG rates (0%/15%/20%), netting procedure, $3,000 annual loss limit and carryforward, wash sale (61-day window), gifted property dual basis, inherited property (stepped-up basis, always LT), §121 ($250K/$500K exclusion, 2-year ownership and use tests, partial exclusion).
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| File | Topic |
|---|---|
| Chapter 06 - Adjustments to Income/6.1-above-the-line-deductions.md | All Above-the-Line Deductions |
Key concepts: Educator expenses ($300 cap), HSA deduction ($4,300/$8,550), SE tax deduction (50%), SE health insurance (limited to net profit; unavailable if employer-sponsored coverage available), IRA deduction phase-outs, student loan interest ($2,500 cap, MFS excluded), alimony paid (pre-2019 only), SEP/SIMPLE contributions.
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| File | Topic |
|---|---|
| Chapter 07 - Standard and Itemized Deductions/7.1-standard-deduction.md | Standard Deduction and Add-Ons |
| Chapter 07 - Standard and Itemized Deductions/7.2-itemized-deductions.md | Schedule A — All Itemized Deductions |
Key concepts: Standard deduction amounts, add-ons for 65+/blind, dependent's limited standard deduction ($1,350 or earned income + $450), medical (7.5% AGI floor), SALT cap ($10,000), mortgage interest limits ($750K new/$1M old), charitable contributions (60% AGI for cash to public charity, 50-year carryforward), casualty losses (federally declared disasters only), gambling losses (limited to winnings).
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| File | Topic |
|---|---|
| Chapter 08 - Tax Calculation and Credits/8.1-tax-calculation-amt.md | Tax Brackets, AMT, and Key Credits |
Key concepts: 2025 tax brackets, AMT calculation and exemptions ($88,100 single/$137,000 MFJ), CTC ($2,000/child under 17, $400K MFJ phase-out), Additional CTC ($1,700 refundable), EIC (investment income $11,950 cap, MFS ineligible), AOTC ($2,500 max, 40% refundable, first 4 years), LLC ($2,000 max, non-refundable, unlimited years), child/dependent care (20–35% of $3,000/$6,000).
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| File | Topic | |---|---| | `Chapter 09 - Retirement Accounts and Social Security/9.1