A bimonthly magazine from the National Association of Enrolled Agents
January/February 2021 vol.39 no.1

About

The prestigious EA Journal is a bimonthly publication that focuses on tax law updates and tax issues, practice management, advocacy and government relations, and association governance.

Each issue contains a test that qualifies for either two or four hours of CE and which consists of questions based on tax-related content in the issue’s feature articles. It can be taken conveniently at home or in the office. CE credits may be earned up to 18 months after the publication of the issue. The EA Journal is mailed to all members and associates of NAEA, and issues from November/December 2007 to the present are also available online.

 

2021 Editorial Calendar

Download the 2021 Call for Articles guidelines.

Note: Editorial coverage is tentative and subject to change.

JANUARY/FEBRUARY
Advertisement Space and Insertion Orders Due: 10/7/20
Content Due: 9/30/20
The EA Journal editorial board seeks articles related to the significant tax law changes for tax year 2020. We seek articles at the essential and mid-level content levels for this edition. Please see the EA Journal editorial guidelines for information about this.

Suggested tax law change topics include, but are not limited to, the following:

  • Economic impact payments and 2020 recovery rebate credit
    reconciliation and management (Essential)
  • Coronavirus-related retirement distributions and implications through
    2023 (Essential)
  • Ethical and practice management issues for COVID-19 tax benefits
    (Essential)
  • Summary of any new legislation passed in summer or fall of 2020
    (Essential)
  • 2020 COVID-19 self-employed tax benefits (Mid-level)
  • SECURE Act changes and updates, including Notice 2020-68
    (Mid-level)

MARCH/APRIL
Advertisement Space and Insertion Orders Due: 12/2/20
Content Due: 12/1/20
The EA Journal editorial board seeks articles related to both business tax topics and general tax law topics. While the featured articles will have a mini-focus on business tax topics, we will cover other topics as well. We seek articles at the essential, mid-level, and pro content levels for this edition. Please see the EA Journal editorial guidelines for information on article types, content level, and editorial requirements.

Suggested business tax topics include, but are not limited to, the following:

  • S corporation reasonable compensation: how to discuss, how to fix,
    overview of topic through case law (Essential)
  • The intersection of the passive loss rules and self-employment tax
    rules using short-term rentals as an example (Mid-level)
  • The conflict when a worker is an employee under state law and an
    independent contractor under federal law (Mid-level)
  • State sourcing of income and federal/state tax law differences due to
    remote work/COVID-19 (Mid-level)
  • Correcting partnership returns under the new centralized partnership
    audit regime (Pro)

MAY/JUNE
Advertisement Space and Insertion Orders Due: 1/6/21
Content Due: 2/1/21
The EA Journal editorial board seeks articles related to both ethics and general tax law topics. While the featured articles will have a mini-focus on ethics, we will cover other topics in addition. We seek articles at the essential, mid-level, and pro content levels for this edition. Please see the EA Journal editorial guidelines for information about this.

Suggested ethics tax topics include, but are not limited to, the following:

  • Due diligence: how do you do it and how much is enough? (Essential)
  • A primer on significant sections of Circular 230 for the new
    practitioner (Essential)
  • Considerations when representing multiple family members-considerations (Mid-level)
  • The “disengagement” process and continuing ethical obligations to
    the former client (Mid-level)
  • Representing a client in an examination where you prepared the
    return – conflict of interest? (Mid-level)
  • Pro bono services: how does Circular 230 apply? (Pro)

JULY/AUGUST
Advertisement Space and Insertion Orders Due: 2/5/21
Content Due: 4/1/21
The EA Journal editorial board seeks articles related to both international
tax topics and general tax law topics. The featured articles will have a mini-focus on international tax topics, but will cover other topics in addition. We seek articles at the essential, mid-level, and pro content levels for this edition. Please see the EA Journal editorial guidelines for information about this.

Suggested international tax topics include, but are not limited to, the following:

  • Issue spotting for international issues: income, FBAR, Form 8938,
    and other reporting requirements (Essential)
  • Reporting of non-U.S. rental properties (Mid-level)
  • Rev. Proc 2020-17 update and downstream tax return consequences
    (Mid-level)
  • TCJA international changes – where are we now? (Pro)
  •  §965 update: current issues; S corporation issues (Pro)

SEPTEMBER/OCTOBER
Advertisement Space and Insertion Orders Due: 7/5/21
Content Due: 6/1/21
The EA Journal editorial board seeks articles related to both tax controversy representation and general tax law topics. The featured articles will have a mini-focus on tax controversy representation, but will cover other topics in addition. We seek articles at the essential, mid-level, and pro content levels for this edition. Please see the EA Journal editorial guidelines for information about this.

Suggested tax controversy representation topics include, but are not limited
to, the following:

  • Trust fund recovery penalty: how it is assessed, against whom it is
    assessed, COVID-19 issues (Essential)
  • How to effectively work with IRS employees to resolve a case in your
    client’s favor (Essential)
  • Data analytics and how returns are selected for examination or cases
    are referred for collection activities (Mid-level)
  • Anatomy of a cryptocurrency examination (Mid-level)
  • Assessable penalties – what they are and how you can abate them
    (Pro)

NOVEMBER/DECEMBER
Advertisement Space and Insertion Orders Due: 8/9/21
Content Due: 8/1/21
The EA Journal editorial board seeks articles related to both year-end tax planning strategies and general tax law topics. The featured articles will have a mini-focus on year-end tax planning strategies, but will cover other topics in addition. We seek articles at the essential, mid-level, and pro content levels for this edition. Please see the EA Journal editorial guidelines for information about this.

Suggested year-end tax planning topics include, but are not limited to, the
following:

  • Planning for the optimal filing status (Essential)
  • Year-end investment tax planning moves to reduce taxes (Essential)
  • How to maximize a taxpayer’s §199A deduction (Mid-level)
  • Roth IRA conversions: when is the best time for the lowest cost?
    (Mid-level)
  • Business losses and how to use them to the taxpayer’s benefit (Pro)

JANUARY/FEBRUARY 2022
Advertisement Space and Insertion Orders Due: 9/27/21
Content Due: 9/20/21
FEATURES – Tax Season Prep
Tax Season Hot Topics TBD

Editorial Guidelines

EA Journal welcomes contributions from members and nonmembers. Articles published deal with issues in the tax profession, particularly from the enrolled agent’s point of view. Articles should be based on federal tax law and not state tax law. All articles, to be considered for publication, must follow the editorial guidelines.

Most issues of EA Journal magazine have feature articles that are decided in advance; contact the editor-in-chief for additional information.

Download the editorial guidelines.