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2021 July/Aug EA Journal Exam

Title: July/August 2021 EA Journal Exam
IRS Program Number: X9QQU-E-00732-21-S
CE: 2

Overview of the Foreign Earned Income Exclusion
Thomas A. Gorczynski, EA, USTCP
This article discusses one of the two primary provisions that United States citizens can use to mitigate potential double taxation when working and living abroad.

Tax Reporting for Foreign Real Property Rentals
Patrick D. Dimmitt, EA
This article addresses the reporting of foreign real property rental activities conducted directly by individuals who are United States citizens or subject to United States taxation as resident aliens.

Tax News Briefs (formerly Your Questions Answered)
TheTaxBook
This article discusses the items tax practitioners need to know for tax year 2021 including advanced payments of the child tax credit and the 100-percent deduction for business meals.

Tax Court
Collection Due Process as Viewed by the Tax Court
Sherrill Trovato, EA, USTCP
This article provides an overview of the Internal Revenue Service collection process including voluntary and enforced collection alternatives available.