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2022 March/April EA Journal Exam

2022 March/April EA Journal Exam
IRS Program #: X9QQU-T-00829-21-S

Nonresident Aliens Who Own U.S. Real Property – A Primer
Krishnamurthi G.; Perinkulam, EA
The United States tax system allows for residents and nonresidents to file a federal income tax return and pay any taxes owed by the due date of the return. This article provides an overview of the FIRPTA, some common issues, and potential solutions to those issues.

The Challenges of Non-fungible Token Taxation
Zac McClure and Tynisa Gaines, EA
Love them or hate them, this new asset class needs to be on the tax professional’s radar. This article introduces NFTs, explaining what they are, and what is known and unknown about how they should be treated on tax returns.

Tax News Briefs
Tax Season News You Can Use
This article discusses Schedules K-2 and K-3, vacation property rentals subject to self-employment tax, mileage logbooks, and the foreign earned income exclusion.

Back to Basics
Ice, Ice Baby and the Accession to Wealth
Kimberly Nava-Jones, EA
This article offers tips and strategies for income and an accession to wealth.

Instructions: The following test will provide two hours of CE credits.  The test questions are drawn from the articles in this issue.

You will need your NAEA login and password to take the test.  All questions must be answered before the test is complete.  To qualify for CE credits, you must complete the test within 18 months of the publication date.

Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at

Refund Policy
To request a refund, contact the NAEA education team via email at An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.