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9K to 30K🎙 Daily cadence·94 episodes·Last published today - Monthly Reach
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Recent episodes
Enrolled Agent Exam [Part 2] 58, Travel Expenses — Tax Home and Away from Home
Jun 24, 2026
Unknown duration
Enrolled Agent Exam [Part 2] 57, Change of Accounting Method — Form 3115
Jun 23, 2026
Unknown duration
Enrolled Agent Exam [Part 2] 56, Hybrid Accounting Method
Jun 22, 2026
Unknown duration
Enrolled Agent Exam [Part 2] 55, Cash vs Accrual Accounting Method
Jun 21, 2026
Unknown duration
Enrolled Agent Exam [Part 2] 54, Lower of Cost or Market (LCM)
Jun 20, 2026
Unknown duration
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| Date | Episode | Topics | Guests | Brands | Places | Keywords | Sponsor | Length | |
|---|---|---|---|---|---|---|---|---|---|
| 6/24/26 | Enrolled Agent Exam [Part 2] 58, Travel Expenses — Tax Home and Away from Home | 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: - Your 'tax home' is defined as your main place of business, which may be different from your family's residence. - Travel expenses are only deductible if you are 'away from home' long enough to require sleep or rest. - A work assignment is considered temporary, allowing for deductible travel expenses, if it is realistically expected to last one year or less. - If a temporary job is extended to last more than one year, it becomes an indefinite assignment, and the location becomes your new tax home from the moment the expectation changes. - Deductible travel costs include transportation and lodging, but meal expenses are generally limited to a 50% deduction. 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 | — | ||||||
| 6/23/26 | Enrolled Agent Exam [Part 2] 57, Change of Accounting Method — Form 3115 | 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: - When a taxpayer must file Form 3115 to request a change in accounting method. - How to calculate the Section 481(a) adjustment to prevent duplication or omission of income. - The timing difference for recognizing positive (4-year spread) versus negative (1-year deduction) adjustments. - The distinction between automatic and non-automatic consent procedures for accounting method changes. - How to differentiate a change in method from a correction of an error, which requires an amended return. 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 | — | ||||||
| 6/22/26 | Enrolled Agent Exam [Part 2] 56, Hybrid Accounting Method | 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 hybrid method is a combination of cash and accrual accounting permitted by the IRS. - A business with inventory must use the accrual method for all purchases and sales of that merchandise. - Service-based income and general operating expenses can often be accounted for using the cash method under a hybrid system. - A common exam trap involves small businesses with inventory incorrectly attempting to use the pure cash method for all transactions. - Any accounting method chosen, including hybrid, must be used consistently and must clearly reflect income to be valid. 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 | — | ||||||
| 6/21/26 | Enrolled Agent Exam [Part 2] 55, Cash vs Accrual Accounting Method | 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 cash basis (income when received, expenses when paid) and accrual basis (income when earned, expenses when incurred). - How the constructive receipt doctrine is a common exam trap for cash-basis taxpayers. - The three parts of the 'all-events test' required for deducting expenses under the accrual method, with a focus on economic performance. - Which entities, such as large C corporations and tax shelters, are required to use the accrual method. - The specifics of the small business taxpayer exception, including the gross receipts test that allows certain larger businesses to use the cash method. | — | ||||||
| 6/20/26 | Enrolled Agent Exam [Part 2] 54, Lower of Cost or Market (LCM) | 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 Lower of Cost or Market (LCM) method requires inventory to be valued at the lesser of its historical cost or current market value. - For tax purposes, "market" is typically the current replacement cost of the inventory. - The LCM method cannot be used if the taxpayer uses the LIFO inventory method. - A write-down from cost to a lower market value results in a recognized loss in the current period. - The exam will likely test your ability to apply the LCM rule on an item-by-item basis to calculate the correct inventory valuation. 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 | — | ||||||
| 6/19/26 | Enrolled Agent Exam [Part 2] 53, Inventory Methods — FIFO, LIFO, Specific ID | 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 the FIFO method assumes the first units purchased are the first ones sold, typically resulting in higher taxable income during inflationary periods. - How the LIFO method assumes the last units purchased are the first ones sold, leading to a higher Cost of Goods Sold (COGS) and lower taxable income when prices are rising. - The critical LIFO conformity rule, which mandates that if a business uses LIFO for tax purposes, it must also use it for financial reporting. - The procedural requirement of filing Form 970 with the IRS to properly elect the LIFO inventory method. - The application of the Specific Identification method for unique, high-value inventory items where the actual cost of each item can be tracked. 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 | — | ||||||
| 6/18/26 | Enrolled Agent Exam [Part 2] 52, Business Casualty Losses | 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 a business casualty loss: the lesser of the property's adjusted basis or the decline in its fair market value, minus insurance proceeds. - That business casualty losses are not subject to the $100 per-event reduction or the 10% of AGI floor that applies to personal losses. - Why a federally declared disaster is not a requirement for deducting a business casualty loss, unlike the strict rule for personal losses. - That the deduction for a business casualty loss is taken in the year the loss occurs, not the year of discovery (except for theft). - The specific rule for completely destroyed business property, where the loss is simply the adjusted basis minus any salvage value or insurance reimbursement. 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 | — | ||||||
| 6/17/26 | Enrolled Agent Exam [Part 2] 51, Bad Debt Deduction — Specific Charge-off | 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 business bad debts are valuable ordinary deductions, while nonbusiness bad debts are treated as short-term capital losses. - The critical difference in timing: business debts can be deducted when partially worthless, but nonbusiness debts must be wholly worthless. - That the specific charge-off method is the only permissible method for deducting bad debts for most taxpayers. - How the exam uses the repealed "reserve method" as a common incorrect answer choice to trap test-takers. - The importance of documentation to prove a valid debt existed and became uncollectible, distinguishing it from a non-deductible gift. 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 | — | ||||||
| 6/16/26 | Enrolled Agent Exam [Part 2] 50, Involuntary Conversions — §1033 Deferral | 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 realized gain, recognized gain, and deferred gain in a §1033 transaction. - The critical tax impact of failing to reinvest the full amount of proceeds received. - The specific replacement periods: two years for most casualties and three years for condemned business real property. - The difference between the strict "similar use" test and the more lenient "like-kind" standard. - How to calculate the basis of the new replacement property after deferring a gain. 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 | — | ||||||
| 6/15/26 | Enrolled Agent Exam [Part 2] 49, Like-Kind Exchanges — §1031 (Real Property Only) | 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 post-TCJA rule restricting §1031 exchanges exclusively to real property held for business or investment. - The non-negotiable 45-day identification period and 180-day exchange period for deferred exchanges. - How to calculate the recognized gain, which is the lesser of the boot received or the realized gain. - The correct formula for determining the basis of the new replacement property by subtracting the deferred gain from its fair market value. - The mandatory role of a qualified intermediary in holding sale proceeds to avoid constructive receipt. 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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| 6/14/26 | Enrolled Agent Exam [Part 2] 48, Section 1231 — Sale of Business Property | 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 net Section 1231 gains are treated as long-term capital gains, while net losses are treated as fully deductible ordinary losses. - How to correctly net gains and losses from the sale of multiple Section 1231 properties to determine the final tax character. - The function of the five-year lookback rule, which recharacterizes current Section 1231 gains as ordinary income to the extent of unrecaptured Section 1231 losses from the prior five years. - That property must be used in a trade or business and held for more than one year to qualify for Section 1231 treatment. - That depreciation recapture under Sections 1245 and 1250 must be calculated *before* determining the amount of a Section 1231 gain. 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 | — | ||||||
| 6/13/26 | Enrolled Agent Exam [Part 2] 47, Section 1250 Depreciation Recapture | 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 difference between Section 1250 recapture for real property and Section 1245 recapture for personal property. - Why ordinary income recapture on Section 1250 assets is rare for property placed in service after 1986. - How to calculate unrecaptured Section 1250 gain, which is the lesser of total gain or accumulated straight-line depreciation. - That unrecaptured Section 1250 gain is taxed at a special maximum rate of 25%. - That gains and losses from the sale of business real property are reported on Form 4797. 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 | — | ||||||
| 6/12/26 | Enrolled Agent Exam [Part 2] 46, Section 1245 Depreciation Recapture | 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: - Section 1245 recaptures depreciation on personal property as ordinary income. - The recapture amount is the lesser of the gain realized or the total depreciation taken. - Any gain exceeding the recaptured amount is typically treated as a Section 1231 gain. - Section 1245 applies to assets like equipment and vehicles, not buildings (which are Section 1250). - All transactions involving Section 1245 property are reported on Form 4797. 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 | — | ||||||
| 6/11/26 | Enrolled Agent Exam [Part 2] 45, Alternative Depreciation System (ADS)✨ | Alternative Depreciation Systemdepreciation methods+3 | — | Alternative Depreciation System (ADS)General Depreciation System (GDS)+2 | — | depreciationADS+5 | — | 3m 52s | |
| 6/10/26 | Enrolled Agent Exam [Part 2] 44, Listed Property — Vehicles and Computers✨ | Enrolled Agent ExamListed Property+3 | — | MACRSSection 179+4 | — | Enrolled Agent Examlisted property+7 | — | 2m 55s | |
| 6/9/26 | Enrolled Agent Exam [Part 2] 43, Section 179 Expensing — Limits✨ | Enrolled Agent ExamSection 179+4 | — | Open Exam PrepYouTube Channel | — | Section 179taxable income+5 | — | 2m 38s | |
| 6/8/26 | Enrolled Agent Exam [Part 2] 42, Bonus Depreciation — Phase-Down Schedule✨ | bonus depreciationphase-down schedule+3 | — | Form 4562TCJA | — | bonus depreciationphase-down schedule+3 | — | 3m 14s | |
| 6/7/26 | Enrolled Agent Exam [Part 2] 41, MACRS Conventions — Half-Year, Mid-Quarter, Mid-Month✨ | Enrolled Agent ExamMACRS Conventions+4 | — | CFP®Insurance and Securities+5 | — | Enrolled Agent ExamMACRS+6 | — | 3m 47s | |
| 6/6/26 | Enrolled Agent Exam [Part 2] 40, MACRS — Modified Accelerated Cost Recovery System✨ | MACRSEnrolled Agent Exam+3 | — | MACRSOpen Exam Prep | — | MACRSEnrolled Agent Exam+5 | — | 3m 45s | |
| 6/5/26 | Enrolled Agent Exam [Part 2] 39, Depreciation Basics — Useful Life and Method✨ | depreciationtax recovery+4 | — | Modified Accelerated Cost Recovery System (MACRS)General Depreciation System (GDS)+4 | — | depreciationuseful life+5 | — | 3m 41s | |
| 6/4/26 | Enrolled Agent Exam [Part 2] 38, UNICAP — §263A Capitalization Rules✨ | UNICAPcapitalization rules+4 | — | Open Exam PrepYouTube Channel+1 | — | UNICAP§263A+8 | — | 3m 25s | |
| 6/3/26 | Enrolled Agent Exam [Part 2] 37, Ordinary and Necessary Expenses — §162✨ | Enrolled Agent ExamOrdinary and Necessary Expenses+3 | — | Open Exam PrepYouTube Channel | — | Enrolled Agent Examdeductibility+5 | — | 3m 34s | |
| 6/2/26 | Enrolled Agent Exam [Part 2] 36, Gross Receipts and Cost of Goods Sold✨ | Enrolled Agent ExamGross Receipts+3 | — | Open Exam PrepYouTube Channel | — | Gross ReceiptsCost of Goods Sold+3 | — | 3m 16s | |
| 6/1/26 | Enrolled Agent Exam [Part 2] 35, Related-Party Transactions and §267 | 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: - Losses on sales between related parties as defined under §267 are disallowed for the seller. - A related party buyer can use the seller's previously disallowed loss to offset a future gain on the sale of that same property. - An accrual-basis taxpayer must defer deducting an expense owed to a related cash-basis taxpayer until the recipient includes the amount in income. - Related parties include immediate family (spouses, ancestors, lineal descendants, siblings) and entities where a taxpayer has more than 50% direct or constructive ownership. - Constructive ownership rules attribute stock ownership from one family member to another, which can trigger the related-party transaction rules. 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 | — | ||||||
| 5/31/26 | Enrolled Agent Exam [Part 2] 34, Tax Year Changes — Form 1128 | 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 IRS approval, requested via Form 1128, is generally required to change a tax year. - That a change in tax year creates a short-period return for the months between the old and new year-ends. - How to perform the three-step calculation to annualize income and determine the tax for a short period. - That certain corporations can receive automatic approval for a tax year change under Rev. Proc. 2006-45. - To recognize the common exam trap of forgetting to prorate the annualized tax back to the short period. 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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