# Enrolled Agent Exam [Part 2] 74, Form 1120 — Corporate Tax Return Components

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-74-form-1120-corporate-tax-return-components
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-74-form-1120-corporate-tax-return-components.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-07-10T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/b423d015-e018-476e-b8e4-940c22aa33dc.mp3
Processing state: not_requested
JSON: https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-2-74-form-1120-corporate-tax-return-components
Duration seconds: 223

## 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 distinct purpose of Form 1120 Schedules L, M-1, and M-2. - How to perform a book-to-tax reconciliation on Schedule M-1 with common exam-style adjustments. - The key differences and filing thresholds for using Schedule M-1 versus the more detailed Schedule M-3. - The standard due date for the corporate tax return and the process for filing an extension. - The schedule and requirements for a C corporation to make quarterly estimated tax payments. 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

## Actions

- request_transcript: `POST https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-2-74-form-1120-corporate-tax-return-components/transcription-requests` — Idempotently request low-priority transcript generation for this episode.
- read_markdown: `GET https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-74-form-1120-corporate-tax-return-components.md` — Read the agent-friendly Markdown representation of this episode resource.

A page view does not enqueue transcription. Agents should invoke `request_transcript` explicitly when they need this episode processed.

## Transcript

Full transcripts are not published on public pages unless there is a clear rights basis.