Preparation
How to address unmade or incorrect wage expense disallowances for employee retention credit claims.
Practice Builder
Why enrolled agents should price their services like premium auto dealers.
Tax Planning
How the new vehicle loan interest deduction works.
Call for Articles
The EA Journal is accepting articles on a variety of topics.
Feature Article 
Internal Revenue Code §179D Down, But Not Out …Yet!
In the United States (U.S.), commercial buildings consume a substantial amount of energy resources. The U.S. has close to 6 million commercial buildings containing approximately 100 billion square feet of conditio... James Peacock
Feature Article
Health Savings Accounts Even Better Post-One Big Beautiful Bill Act
Congress created one of the best tax savings vehicles in 2003. It was not the individual retirement account (IRA). It was not the Roth IRA. It was the health savings account (HSA). The HSA is the only tax-preferred savings... Thomas A. Gorczynski, EA, USTCP
Winter 2025,
Feature Article,
IRA, health savings account, ROTH IRA, Medicare, HSA, HDHP, High-deductible health plan, individual retirement account, One Big Beautiful Bill Act, OBBBA, Consolidated Omnibus Budget Reconciliation Act, COBRA, §71306, §71307, §71308, direct primary care service arrangement, DPCSA
Feature Article
2025 and 2026 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 2025 and 2026 for many items we deal with on a regular basis. These amounts are th... 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 the 2025 tax return. The 2025 worksheet will reflect the changes made by the One Big Beautiful Bill Act. Compiled by Mary Mellem, EA
Feature Article
Evaluating Tax Practitioners’ Perceptions of the Tax Cuts and Jobs Act Through the Lens of Tax Misperception Theory
Introduction The 2017 Tax Cuts and Jobs Act (TCJA) was billed as historic tax relief. The TCJA created complex implications for taxpayers and their advisors. Provisions like the $10,000... Cari Barnes, Elvis Ndembe, Anish Shankar Menon, and Marvin Williams, JD
Department Highlights
Editor's Message 
Preparing for a New Reality
Winter 2025, Editor's Message, practice management, One Big Beautiful Bill Act, 2026 tax season
President's Message
A Constant in a Sea of Change
Winter 2025, President's Message, advocacy, One Big Beautiful Bill Act, 2025 tax season, OBBBA
