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A quarterly magazine from the National Association of Enrolled Agents Spring 2024 vol.42 no.1 Login About Feature Articles Departments Editor’s Message President’s Message EVP Message seperator Expert Notes Your Questions Answered Capitol Corner Tax Court Payroll Corner Tax Tech Practice Builder My EA Journey CE Test Issues Advertise Spring 2024 vol.42 no.1 Login This Issue Tax Compliance for Refugees How can immigrants navigate one of the world’s most complex tax codes? Read More This Issue Preparation Debt Basis: Is it what you think it is? Read More This Issue Tax Court Can late-filed collection due process requests be honored? Read More This Issue 2024 Call for Articles EA Journal is accepting articles on a variety of topics. Read More Feature Article The Creditability of Contemporaneously Paid Foreign Taxes Taxpayers earning foreign source income can satisfy their foreign tax liabilities in one of several different ways depending on the character of the income earned, the taxpayer’s level of foreign activity... Anthony (Tony”) Malick, EA Spring 2024 , Feature Article , Revenue Ruling 70-425 , §901 , income , Rev. Rul. 59-101 , foreign , Rev. Rul. 74-373 , international , Form 1116 , Publication 514 , §901(a) , Revenue Ruling 71-517 , Rev. Rul. 57-516 Feature Article Tax Compliance for Refugees Give me your tired, your poor, your huddled masses yearning to breathe free…” – Emma Lazarus All... Mary Beth Lougen, EA, USTCP Spring 2024 , Feature Article , earned income tax credit , international information returns , green card , EITC , humanitarian , child tax credit , §6013(g) , visa , Economic Impact Payment , §6013(h) , employment authorization document , Form 8858 , §6428B , EAD , Form 8938 , §6428 , foreign , §7701(b) , Form 5471 , §7701(b)(1)(A) , immigrants , Form 8865 , Form 8621 , FBAR , Form 3520 , refugees , COVID-19 , Form 3520-A , asylees , Form 114 , nonresident alien , permanent resident Feature Article The Best (and Worst) Countries for Crypto Taxes in 2023 Cryptocurrency (crypto) has taken the world by storm, revolutionizing the way we perceive and use money. With this digital and financial revolution, the issue of crypto taxes has become a major concern for... Zac McClure and Tynisa (Ty) Gaines, EA (She/Her) Spring 2024 , Feature Article , international , capital gains , country , cryptocurrency , crypto , bitcoin Department Highlights Editor’s Message Worldwide Tax Matters Spring 2024 , Editor’s Message , international , practice management President’s Message New Year, New Changes Coming to the National Association of Enrolled Agents Spring 2024 , President’s Message , practice management EVP Message The EA” as an International Credential? Spring 2024 , EVP Message , international , practice management Trending Tax Compliance for Refugees 4 views Strategies for Avoiding CP2000 Notices 2 views My EA Journey 1 view The Role Technology Plays in Your Practice 1 view Departments Tax News Briefs Income Statement Verified by a CPA Is Not Substantiation Tax Policy Tax Policy 101 Representation Low-Income Taxpayer Clinics: Helping Low-Income Taxpayers Level the Playing Field with the IRS Editor’s Message Worldwide Tax Matters Preparation Debt Basis: Is It What You Think It Is? President’s Message New Year, New Changes Coming to the National Association of Enrolled Agents Tax Code Demystifying the Code: Chapter One EVP Message The EA” as an International Credential? Back to Basics Ice, Ice Baby and the Accession to Wealth Expert Notes Winning at the Tax Planning Game Legal Issues Deciphering a Law: An Introductory Learning Module Your Questions Answered Your Questions Answered Supreme Court U.S. Supreme Court to Consider Constitutionality of Repatriation Tax: Moore v. United States Capitol Corner The Year 2025 Will Bring a Major Tax Policy Debate Ethics Consider Twice, Act Once! Tax Court Late-Filed Collection Due Process Requests May Now Be Honored Member Profile Jake Johnstun, EA, NTPI Fellow® Payroll Corner Payroll Taxes in 2021: The Dos and Don’ts Audit IRS to Review High Audit Rates for Black Taxpayers Tax Tech Are Non-fungible Tokens Collectibles? Examination Internal Revenue Service Personnel – The Who, What, and How Practice Builder Practice Management for Part-time Enrolled Agents Resolution An Introduction to Resolving Business Tax Problems My EA Journey Like Father, Like Son Take Note Centralized Authorization File Unit Entering Form 2848 as Modified Preventing Tax Professionals from Getting Transcripts ICYMI A Roundup of Recent Discussions from the NAEA WebBoard.i NAEA Education Reimagining the Future of NAEA Education to Meet an Extraordinary Moment 1100 G Street NW, Suite 450 Washington, DC 20005, United States (202) 822-6232 info@naea.org ©NAEA 2024 All Rights Reserved About NAEA Contact Join NAEA Facebook Youtube Twitter LinkedIn Instagram We use cookies on our website to give you the most relevant experience by remembering your preferences and repeat visits. By clicking Accept”, you consent to the use of ALL the cookies. Do not sell my personal information . 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