About the exam
EA Part 1 Exam structure
IRS Enrolled Agent SEE Part 1 Individuals prep with 601 original practice questions, PSI 2026 content outline mapping, individual-tax calculation drills, weighted mocks, flashcards, and topic recovery.
Issuer and path
Enrolled Agent Part 1 Exam Prep is administered through IRS / PSI. Check official resources before booking, retesting, or relying on a stale requirement.
Preliminary Work and Taxpayer Data
14 scored + 0 pretest
Taxpayer identity, filing status, dependents, source documents, prior returns, adjustments, filing requirements, tax year, preparer review, and initial client interview.
Income and Assets
17 scored + 0 pretest
Wages, interest, dividends, retirement income, capital gains, business and rental income, K-1 items, property sales, installment sales, options, basis, and adjustments to income.
Deductions and Credits
17 scored + 0 pretest
Itemized deductions, QBI, adjustments, medical expenses, taxes, interest, charitable contributions, child and dependent care, child tax credit, education credits, EITC, foreign tax credit, adoption, premium tax credit, and other credits.
Taxation
15 scored + 0 pretest
Tax computation, AMT, underpayment penalties, self-employment tax, household employees, clergy and military provisions, income in respect of a decedent, NIIT, additional Medicare tax, and other taxes.
Advising the Individual Taxpayer
11 scored + 0 pretest
Reporting obligations, property sales, education planning, estate planning, retirement planning, marriage and divorce, carryovers, spouse relief, estimated tax, refund claims, and penalty of perjury.
Specialized Returns for Individuals
11 scored + 0 pretest
Estate tax, gift tax, estate filing requirements, gift-splitting, annual exclusion, unified credit, international information reporting, FBAR, Form 8938, and penalties.
Before you schedule
Confirm PTIN status, PSI registration, domestic or international window, ID requirements, remote or test-center options, the $317 per-part fee, and that the 2026 cycle uses tax law through Dec. 31, 2025.
Official Outline Coverage Map
Coverage is mapped to official outline item counts so content depth can be checked without hard-coding a single exam.
| Topic | Official outline items | Your questions | Your flashcards | Confidence |
|---|---|---|---|---|
| Identity, Filing Status and Dependents | 7 | 50 | 10 | Priority |
| Source Documents and Prior Returns | 7 | 49 | 10 | Strong |
| Income Items, Retirement and Passive Activity | 6 | 40 | 10 | Priority |
| Property Sales, Basis and Capital Gains | 6 | 40 | 10 | Priority |
| Adjustments to Income and Self-Employed Items | 5 | 40 | 10 | Strong |
| Itemized Deductions, QBI and Adjustments | 9 | 60 | 10 | Priority |
| Individual Credits | 8 | 60 | 10 | Priority |
| Tax Computation and Other Taxes | 8 | 53 | 10 | Priority |
| Estimated Tax, Penalties and Interest | 7 | 53 | 10 | Priority |
| Planning, Filing Status, Spouse Relief and Refund Claims | 6 | 39 | 10 | Strong |
| Education, Retirement and Estate Planning Advice | 5 | 39 | 10 | Good |
| Estate and Gift Tax | 6 | 39 | 10 | Strong |
| International Information Reporting | 5 | 39 | 10 | Priority |
How to use this guide
How to study for EA Part 1
Build every answer around taxpayer data, filing status, income category, deduction or credit eligibility, forms, limitations, and reporting consequences.
1. Identify taxpayer data
Check identity, filing status, dependents, source documents, prior returns, and tax year.
2. Classify the item
Income, asset sale, adjustment, deduction, credit, other tax, advising issue, or specialized return.
3. Apply limits and forms
Check thresholds, phaseouts, basis, holding period, substantiation, due date, and required form.
4. Confirm return effect
Tie the answer to Form 1040, schedules, credits, tax, refund, penalty, carryover, or information reporting.
Identity, Filing Status and Dependents
This topic covers taxpayer identity, SSN and ITIN issues, filing status, dependency tests, qualifying child, qualifying relative, age, residency, support, and return filing requirements.
Key rules
Rule 1
Identity, Filing Status and Dependents questions test whether an enrolled agent candidate can apply individual income tax rules to Form 1040 fact patterns for the tested tax year.
Exam cue: Identify taxpayer, filing status, dependency, tax year, source document, form, and whether the issue is income, deduction, credit, tax, advice, or specialized return.
Rule 2
The best answer usually identifies filing status, taxpayer data, income category, deduction or credit rule, limitation, reporting form, and penalty consequence before calculating.
Exam cue: Check thresholds, phaseouts, basis, holding period, substantiation, due dates, and whether the item is refundable, nonrefundable, taxable, excluded, or deferred.
Rule 3
Eliminate answers that ignore documentation, mix refundable and nonrefundable credits, skip basis, overlook special filing statuses, or use a prior-year rule when current-year facts control.
Exam cue: Tie the result to Form 1040 reporting, schedules, information returns, estimated tax, penalty relief, or future-year planning.
Common traps
Calculating before deciding whether the taxpayer is eligible for the status, deduction, credit, exclusion, or reporting exception.
Prevention: Name the controlling rule before selecting the answer.
Using general tax intuition instead of the IRS outline's specific individual-return categories.
Prevention: Name the controlling rule before selecting the answer.
Missing forms, due dates, carryovers, international reporting, estate and gift filing, or spouse relief consequences.
Prevention: Name the controlling rule before selecting the answer.
Memory anchors
SSN
A Social Security number identifies a taxpayer for wage, credit, and return processing purposes.
ITIN
An Individual Taxpayer Identification Number is used by certain taxpayers who are not eligible for an SSN.
Filing Status
Filing status affects rates, standard deduction, credits, and return requirements.
Qualifying Child
A qualifying child must meet relationship, age, residency, support, and joint return tests.
Qualifying Relative
A qualifying relative must meet relationship or household, gross income, support, and not-qualifying-child tests.
Head of Household
Head of household generally requires being unmarried or considered unmarried and maintaining a home for a qualifying person.
MFJ
Married filing jointly combines spouses on one return with joint and several liability.
MFS
Married filing separately may limit deductions and credits but can be useful in certain liability or planning situations.
Dependent
A dependent can affect filing requirements, credits, standard deduction, and other tax benefits.
Return Requirement
Return filing requirements depend on gross income, filing status, age, dependency, and special circumstances.
Next best moves
Quick check-up
Use a short quiz to confirm the rule pattern is actually sticking.
Check-up Questions
Nora used an ITIN for prior returns. In 2025, the Social Security Administration issued her an SSN. Which taxpayer identification number should Nora use on her 2025 Form 1040?
A taxpayer received an IRS Identity Protection PIN for 2025. What should the preparer do when electronically filing the taxpayer's federal return?
Answer all questions to submit.
Next step personalized recommendations
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Official resources
Verify the details with the official sources
Use these links for eligibility, scheduling, handbook rules, and issuer updates. Our guide helps you study; official sources tell you what the testing partner currently requires.
IRS Become an Enrolled Agent
IRS page covering the path to enrolled agent status and the 2026 PSI testing transition.
IRS Enrolled Agent FAQ
IRS FAQ with SEE parts, question counts, timing, tax-year basis, scheduling, fees, and testing windows.
PSI SEE Candidate Information Bulletin
PSI Candidate Information Bulletin with the current SEE examination topics and Part 1 content outline.
FAQ
Common EA Part 1 questions
Is this official IRS exam content?
No. These are original practice questions aligned to the public IRS/PSI Candidate Information Bulletin. They are not copied from secure SEE items.
What does EA Part 1 cover?
The IRS/PSI outline organizes Part 1 into Preliminary Work and Taxpayer Data, Income and Assets, Deductions and Credits, Taxation, Advising the Individual Taxpayer, and Specialized Returns for Individuals.
How is the weighted mock built?
The mock uses the IRS/PSI Part 1 scored-outline weights: 14, 17, 17, 15, 11, and 11 scored items, scaled to a 100-question practice set.
Does this reflect the 2026 testing vendor change?
Yes. The overview links to IRS guidance noting the 2026 transition to PSI and the 2026 domestic and international testing windows.
How should I use math mode?
Use math mode for income, capital gains, basis, adjustments, itemized deductions, credits, AMT, self-employment tax, estimated tax, estate and gift calculations.