# The EA exam corpus is free.exclam.ai turns it into an adaptive study plan. Enrolled Agent (EA) exam study plans for all three SEE parts. Free IRS publications are the corpus — Pub 17, Pub 334, Circular 230. Adaptive flashcards, quizzes, and weekly schedules. Canonical URL: https://exclam.ai/ea/ For EA (Enrolled Agent) candidates · Updated August 2026 Every substantive reference on the Special Enrollment Examination is an IRS publication, and every IRS publication is a work of the U.S. federal government in the public domain. Pub 17, Pub 334, Circular 230, and ~30 other free PDFs cover the entire SEE. Upload them (or use your own notes) and exclam.ai builds an adaptive weekly plan for all three parts. [Start EA today, first week free](https://exclam.ai/pricing/index.md) [See Parts 1, 2, 3](https://exclam.ai/ea/index.md#parts) Works with Gleim · Surgent · Fast Forward Academy · Lambers · Direct IRS publications · Your own notes Free to start. $8/week or $30/month if you upgrade. No credit card to start. ## The cleanest legal story in professional exam prep Every other exam in exclam.ai's catalog points candidates at commercial textbooks they have to buy. The EA is different: under **17 U.S.C. §105**, works of the U.S. federal government are not subject to copyright. That means Pub 17, Pub 334, Circular 230, and every other IRS publication cited on the SEE content outline is **public domain**, free to download, free to share, and free to process into a study system. Commercial EA prep (Gleim ~$598, Surgent ~$999, Fast Forward Academy ~$539) exists because it adds question banks and adaptive study engines, not because the underlying content is locked up. If you use exclam.ai with free IRS publications, you have a complete study system with zero copyright friction. ## The three SEE parts Each part is 100 multiple-choice questions, 3.5 hours, scheduled separately. Most candidates pass all three within a single 10-month testing window. [Part 1 Individuals SEE Part 1 covers individual taxation — the 1040, filing status, dependents, income, deductions, credits, and specialized returns. ~50h prep 6 domains ~60–70% See Part 1 plan](https://exclam.ai/ea/part-1/index.md) [Part 2 Businesses SEE Part 2 covers business taxation — entity choice, partnership and corporate returns, employment taxes, depreciation, and specialized returns. ~60h prep 3 domains ~55–65% See Part 2 plan](https://exclam.ai/ea/part-2/index.md) [Part 3 Representation, Practices, and Procedures SEE Part 3 covers Circular 230, representation before the IRS, examination/appeals/collection processes, and the filing mechanics. ~35h prep 4 domains ~80% See Part 3 plan](https://exclam.ai/ea/part-3/index.md) Public domain · 17 U.S.C. §105 ## The free IRS corpus you can actually use Direct links to the core IRS publications that make up the SEE corpus. These are works of the U.S. federal government, free to download, share, and process. Upload any of them to exclam.ai and turn them into adaptive practice. [Pub 17 Your Federal Income Tax (For Individuals) Master publication for Part 1. Covers ~70% of individual tax content.](https://www.irs.gov/pub/irs-pdf/p17.pdf) [Pub 334 Tax Guide for Small Business Part 2 backbone for sole proprietorship and small business taxation.](https://www.irs.gov/pub/irs-pdf/p334.pdf) [Circular 230 Regulations Governing Practice Before the IRS Part 3 governing document. The single most important reference for EAs.](https://www.irs.gov/pub/irs-pdf/pcir230.pdf) [Pub 15 Employer's Tax Guide Employment tax and payroll withholding rules.](https://www.irs.gov/pub/irs-pdf/p15.pdf) [Pub 946 How To Depreciate Property MACRS, §179, bonus depreciation — heavily tested on Part 2.](https://www.irs.gov/pub/irs-pdf/p946.pdf) [Pub 541 Partnerships Partnership formation, operation, distributions, liquidation.](https://www.irs.gov/pub/irs-pdf/p541.pdf) [Pub 542 Corporations C corporation taxation, dividends, NOLs, reorganizations.](https://www.irs.gov/pub/irs-pdf/p542.pdf) [Pub 947 Practice Before the IRS and Power of Attorney Form 2848, Form 8821, and the practitioner's representation handbook.](https://www.irs.gov/pub/irs-pdf/p947.pdf) [Pub 556 Examination of Returns, Appeal Rights, and Claims for Refund Examination process, 30-day and 90-day letters, appeals.](https://www.irs.gov/pub/irs-pdf/p556.pdf) [Pub 594 The IRS Collection Process Liens, levies, installment agreements, offers in compromise.](https://www.irs.gov/pub/irs-pdf/p594.pdf) Links go directly to irs.gov PDFs. If the IRS updates a publication number or URL, we refresh these links each testing cycle. ## How exclam.ai handles EA prep Step 1 ### Upload free IRS PDFs or your own notes Pub 17 for Part 1, Pub 334 for Part 2, Circular 230 for Part 3 — plus any commercial prep notes you have. All public domain sources are legal to upload. Step 2 ### exclam.ai generates practice from your uploads Adaptive flashcards mapped to SEE content outline domains. Practice questions in SEE multiple-choice format. Weak topics get re-surfaced via FSRS spaced repetition. Step 3 ### Get a weekly plan across all three parts Coverage phase, review phase, mock exams. Scheduled around your exam dates for each part. Rebalances when you fall behind — no manual replanning. ## Build your EA study plan Pick the timeline that matches when you want all three parts completed. exclam.ai spreads roughly 135 hours across the three SEE parts — coverage, then review, then mocks — and recomputes the schedule as you change the plan length. Most candidates pass all three within one SEE testing window; the window that reopened on July 1, 2026 runs through February 28, 2027. Plan length 4 weeks6 weeks10 weeks16 weeks24 weeks 10 weeks · ~14h/week ### Approximate milestones 10 weeks CoverageMonths 1–2 1. Part 1 — Individuals~wk 2 2. Part 2 — Businesses~wk 4 3. Part 3 — Representation & Procedures~wk 6 ReviewMonth 2 Mock examsMonth 2 Examend of Month 2 #### Your full plan · 10 weeks to exam day 10 weeks · ~14h/week You can play the first days above — this is the full runway to exam day, every week of it. CoverageReviewMocks· chips show the task mix for that week; buffer days are the planned rest ##### September 2026 1. Wk 1Sep 28 – Oct 4Part 1 — IndividualsCoverageReadQuizFlashcards33–37%5 study · 2 buffer ##### October 2026 1. Wk 2Oct 5 – Oct 11Part 1 — IndividualsCoverageReadQuizFlashcards33–37%5 study · 2 buffer 2. Wk 3Oct 12 – Oct 18Part 2 — BusinessesCoverageReadQuizFlashcards38–43%5 study · 2 buffer 3. Wk 4Oct 19 – Oct 25Part 2 — BusinessesCoverageReadQuizFlashcards38–43%5 study · 2 buffer 4. Wk 5Oct 26 – Nov 1Part 3 — Representation & ProceduresCoverageReadQuizFlashcards18–22%5 study · 2 buffer ##### November 2026 1. Wk 6Nov 2 – Nov 8Part 3 — Representation & ProceduresCoverageReadQuizFlashcards18–22%5 study · 2 buffer 2. Wk 7Nov 9 – Nov 15ReviewReviewQuizFlashcards5 study · 2 buffer 3. Wk 8Nov 16 – Nov 22ReviewReviewQuizFlashcards5 study · 2 buffer 4. Wk 9Nov 23 – Nov 29MocksMocksQuizFlashcards5 study · 2 buffer 5. Wk 10Nov 30 – Dec 6MocksMocksQuizFlashcards5 study · 2 buffer Exam daySun, Dec 6, 2026End of week 10 ### Your EA activity tracker A visual preview of how exclam.ai turns your EA plan into daily IRS publication coverage, flashcard, quiz, review, and mock streaks. Pick a plan length to see the schedule adapt. Active days 24 Best day 9EP Total study time 17h 42m Avg / study day 44 min LessMore Study activityReview / at riskExam day Sample activity — your own streaks, study time, and module milestones appear here once you upload. Sign in to unlock your full 10 weeks plan Every module dated to your exam, with quizzes and FSRS flashcards generated from your own materials. [Unlock my full plan free](https://exclam.ai/pricing/index.md) ## Week-by-week SEE part schedule Your EA plan walks the three SEE parts module-by-module. Part 2 (Businesses) gets the most weeks because it's the densest content, followed by Part 1 (Individuals) and Part 3 (Representation). Review and mock phases follow. Module 1 of 3 Weeks 1–2 SEE share 33–37% [Part 1 — Individuals](https://exclam.ai/ea/part-1/index.md) Filing status, dependents, income, deductions, credits, and AMT. Pub 17 backbone. Build flashcards covering every learning objective and quiz yourself before moving to the next module. Module 2 of 3 Weeks 3–4 SEE share 38–43% [Part 2 — Businesses](https://exclam.ai/ea/part-2/index.md) Sole props, partnerships, S corps, C corps, trusts/estates. The densest SEE part. Build flashcards covering every learning objective and quiz yourself before moving to the next module. Module 3 of 3 Weeks 5–6 SEE share 18–22% [Part 3 — Representation & Procedures](https://exclam.ai/ea/part-3/index.md) Circular 230, examinations, appeals, collections, and practitioner duties. Build flashcards covering every learning objective and quiz yourself before moving to the next module. Phase: Review Weeks 7–8 ### Review Weak-topic drilling. exclam.ai surfaces topics where you underperformed during coverage and re-quizzes them. Daily FSRS flashcard reps across all 3 topics to prevent decay. Start doing timed question batches focused on the heaviest-weight sections. Phase: Mocks Weeks 9–10 ### Mocks Full-length EA practice exams under timed conditions. Target one mock every 3–5 days. Same-day error review: for every question you miss, re-derive the solution from scratch. Taper in the final 3 days — light flashcards only. ## Why exclam.ai is different for EA candidates ### Public domain source material No other professional exam in exclam.ai's catalog has a fully free, public domain corpus. For EA, you can legitimately build a complete study system without spending a dollar on prep content. ### Works with any prep vendor Gleim, Surgent, Fast Forward Academy, Lambers — upload your session notes from any of them. exclam.ai adds the weekly plan and flashcard layer that most EA prep lacks. ### FSRS spaced repetition across all three parts Most candidates take Parts 1 and 2 first, then Part 3. FSRS keeps Part 1 content fresh while you study for Part 2, and so on. Better than cramming three-at-a-time. ### Testing window aware The current SEE window runs through February 28, 2027, and passed parts carry for three years. exclam.ai plans backwards from your scheduled dates and warns if your pace is too slow to hit all three parts in one window. ## EA exam questions What is exclam.ai for the EA exam? exclam.ai is a study system for the Enrolled Agent Special Enrollment Examination (SEE). Upload free IRS publications (Pub 17, Pub 334, Circular 230, etc.) or your own prep materials and exclam.ai turns them into adaptive flashcards, practice quizzes, and a weekly study plan built around your exam date. Do I need to buy a study guide to pass the EA exam? No. The EA SEE tests material covered in free IRS publications that are in the public domain (17 U.S.C. §105). Pub 17, Pub 334, Circular 230, and about 30 other IRS publications cover essentially the entire exam. Commercial prep (Gleim, Surgent, Fast Forward Academy) adds structure and adaptive question banks — but the underlying content is free. How is the SEE exam structured? Three parts, each 100 multiple-choice questions, 3.5 hours. Part 1 (Individuals), Part 2 (Businesses), Part 3 (Representation, Practices, and Procedures). Each part is scheduled and paid for separately at $317 per part, and the passing score is 500 on a 200–800 scale. When did PSI Services take over from Prometric? March 1, 2026. Testing was then suspended from March 1 through June 30, 2026 and resumed on July 1, 2026; the current window runs through February 28, 2027. The content outline is unchanged — the vendor, scheduling interface, and test-center network are what changed. See the PSI transition page for the carryover arithmetic. How long does the whole EA take? Most candidates pass all three parts within a single 10-month testing window. Typical prep is 40–60 hours per part. Budget 4–8 weeks per part at 8–12 hours per week. Working tax professionals compress this; career-changers expand it. Does exclam.ai replace Gleim or Surgent? No. exclam.ai is the planning and flashcard layer. You can use exclam.ai alongside any commercial prep — or entirely with free IRS publications. We do not reproduce Gleim, Surgent, or Fast Forward Academy content; we help you use whatever materials you have more effectively. [Comparing EA prep vendors? Gleim, Surgent, FFA, HOCK, and PassKey priced and ranked by use case. 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