# Enrolled Agent Exam [Part 2] 70, Disabled Access Credit and FICA Tip Credit

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-70-disabled-access-credit-and-fica-tip-credit
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-70-disabled-access-credit-and-fica-tip-credit.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-07-06T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/f1c09741-ac2b-4da0-8236-07ba3f88125a.mp3
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Duration seconds: 218

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The Disabled Access Credit is for small businesses with under $1 million in prior-year receipts OR 30 or fewer full-time employees. - How to calculate the Disabled Access Credit as 50% of eligible expenditures between $250 and $10,250, for a maximum credit of $5,000. - The FICA Tip Credit is for food and beverage employers for their share of FICA taxes paid on certain employee tips. - An exam trap for the FICA Tip Credit is to use the statutory $5.15 per hour rate in calculations, not the current federal minimum wage. - Employers claiming the FICA Tip Credit cannot also deduct the portion of FICA taxes that generated the credit. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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