2024 and 2025 by the Numbers
Many numbers tax professionals use are indexed for inflation. These amounts are the official Internal Revenue Service amounts.
Tax Planning
How do enrolled agents find confidence in year-end guidance and tax planning when the future of marijuana is uncertain?
2025 Call for Articles
EA Journal is accepting articles on a variety of topics.
Feature Article 
2024 and 2025 by the Numbers
Many numbers we use in our profession are indexed for inflation. The effective date for many of these inflation calculations is August 31st. This chart contains the amounts for 2024 and 2025 for many items we deal with on a regular basis. These amo... Compiled by David L. Mellem, EA
Feature Article
Tax Appointment Worksheet
The tax appointment worksheet is a tool to help you gather the needed information for new and returning clients for the 2024 tax year. This year’s worksheet has been enhanced to reflect the changes i... Compiled by Mary Mellem, EA
Feature Article
Digital Asset Final Regulations: What Tax Professionals Need to Know
In 2021, Public Law 117-58, the Infrastructure Investment and Jobs Act, §80603, required brokers to report transactions involving digital assets similar to stocks. This includes information on sale pr... Tynisa (Ty) Gaines, EA (She/Her)
Winter 2024,
Feature Article,
crypto, Form 1040, Form 1099, Form 1099-B, Infrastructure Investment and Jobs Act, fair market value, Non-fungible token, NFT, Form 8949, Schedule D, FIFO, tax relief, Public Law 117-58, §80603, broker, digital asset, Treasury Decision 10000, TD 1000, stablecoins, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Public Law 111-312, Form 1099-DA, §6045, Reg. §1.1001-7, FMV, First-in-first out, Revenue Procedure 2024-28, Notice 2024-57, Coinbase, Form 1099-S
Feature Article
When Submitting a Tax Return Is Good Enough Versus When It Is Not
In recent years, taxpayers have had a dizzying array of court cases which define when a tax return is filed versus when it is not. Last year, on March 10, 2023, the full panel of the US Court of Appea... David Woods, EA, USTCP
Feature Article
Decoding IRS Transcripts: Navigating the Maze for Better Tax Resolution and Audit Preparedness
Aspect-Based Sentiment Analysis: Insights from r/IRS Subreddit I analyzed tax community sentiments regarding Internal Revenue Service (IRS) transcripts from 927 “hot” posts from the r/IRS (Internal Revenue Service News, and Taxpayer Disputes) subreddit, which is one of the largest online forums comprising tax professionals with more than 79,000 members. This subreddit serves as a hub for discussions, queries, and experiences... Dr. Desai, EA
Winter 2024,
Feature Article,
IRS, return, resolution, audit, Schedule K-1, Form 8821, Form 2848, Form 1099-B, transcript, subreddit, r/IRS, account, substitute for return, SFR, Form 1099-INT, Form 1099-DIV, Practitioner’s Priority Services, TXMODA, transcript delivery system, TDS, PRAW, OpenAI, GPT-4, natural language processing, NLP, Generative Pre-Trained Transformer 4, Python Reddit API Wrapper
Department Highlights
Editor's Message 
Preparing for the 2024 Tax Season: What’s on the Horizon?
Winter 2024, Editor's Message, practice management, 2024 tax season
President's Message
Celebrating Accomplishments and Future Plans
Winter 2024, President's Message, advocacy, practice management
