{"podcast":{"title":"Finance Exam Prep","slug":"finance-exam-prep-7658413","podcast_index_feed_id":7658413,"rss_url":"https://feeds.captivate.fm/tax-exam-prep/","website_url":"https://open-exam-prep.com/","image_url":"https://artwork.captivate.fm/66dc02ed-369e-49e5-89a7-db7df9f63a25/20260115-1339-Image-Generation-simple-compose-01kf1sj7hsfcqbept.png","author":"Ran Chen, EA, CFP®","episode_count":250,"summary":"Finance Exam Prep is a daily podcast designed to help future tax and finance professionals pass their certification and licensing exams with clarity and confidence. Built and operated by OpenExamPrep, this podcast breaks down major tax exams into focused, easy-to-digest episodes covering the CPA & Enrolled Agent (EA) Exam, including Part 1 (Individuals), Part 2 (Businesses), and Part 3 (Representation, Practices, and Procedures). Each episode targets one key tax concept, common exam trap, or high-frequency test topic—making it ideal for studying during commutes, workouts, or short study sessions. Created by Ran Chen, EA, CFP®, a financial professional and exam specialist who has personally passed multiple professional licensing exams, Tax Exam Prep was developed from firsthand experience with how complex—and often poorly explained—tax exam material can be. The goal is simple: make tax exam preparation clearer, more accessible, and more effective through structured explanations and modern learning tools. Whether you’re preparing for the EA Exam, transitioning into a tax career, or reviewing before test day, this podcast is designed to guide you step by step—one concept at a time. F…","last_synced_at":"2026-09-25T10:18:46.837651+00:00","page_url":"https://stenobird.com/podcast/finance-exam-prep-7658413"},"episode":{"title":"Enrolled Agent Exam [Part 2] 78, Estimated Tax Payments — Corporations","slug":"enrolled-agent-exam-part-2-78-estimated-tax-payments-corporations","published_at":"2026-07-14T22:41:20+00:00","page_url":"https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-78-estimated-tax-payments-corporations","show_page_url":"https://stenobird.com/podcast/finance-exam-prep-7658413","url":"https://open-exam-prep.com/","audio_url":"https://episodes.captivate.fm/episode/448eb5b1-50fa-431c-ace1-3b18262cbd63.mp3","summary":"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: - C corporations must make estimated tax payments if their expected annual tax is $500 or more. - The four quarterly payment due dates for a calendar-year corporation are April 15, June 15, September 15, and December 15. - Safe harbors to avoid the underpayment penalty include paying 100% of the current year's tax or 100% of the prior year's tax. - A 'large corporation,' with $1M or more in taxable income in any of the three prior years, can only use the prior-year safe harbor for its first installment. - The underpayment penalty for corporations is governed by IRC Section 6655 and payments are figured using Form 1120-W. 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","meta_description":"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 passionat…","key_points":[],"chapters":[],"topics":[],"duration_seconds":168,"processing_state":"not_requested","actions":[{"name":"request_transcript","method":"POST","url":"https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-2-78-estimated-tax-payments-corporations/transcription-requests","description":"Idempotently request low-priority transcript generation for this episode."},{"name":"read_markdown","method":"GET","url":"https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-78-estimated-tax-payments-corporations.md","description":"Read the agent-friendly Markdown representation of this episode resource."}]}}