SEE Part 1
·Updated April 2026
SEE Part 1 covers individual taxation — the 1040, filing status, dependents, income, deductions, credits, and specialized returns. 100 multiple-choice questions across six domains. The entire exam can be prepared for from free IRS publications (public domain) — no textbook required.
100 multiple-choice questions across six domains. 3.5 hours testing time. Delivered by PSI Services starting March 1, 2026 (previously Prometric). Available May 1 through February 28/29.
Heaviest on Income/Assets and Deductions/Credits — together ~34 questions out of 100.
Pub 17 is the single most important document for Part 1. It covers 70%+ of the material.
Most candidates prepare in 4–8 weeks at 8–12 hours per week.
Schedule C, Schedule E, and individual tax credits are recurring question themes.
Exam fee is $267 per part (as of March 2025). Delivery transitions from Prometric to PSI Services on March 1, 2026. Always verify current details at irs.gov/enrolled-agents before scheduling.
The 6 domains tested on SEE Part 1, paraphrased from the public IRS content outline. Approximate question counts are published by the IRS and may shift between testing cycles.
Establishing taxpayer identity, filing status, dependents, and prior-year context before starting a return. The gate every individual return passes through.
All taxable income types and the basis/realization rules for assets. Largest domain by question count on Part 1.
Itemized vs standard deduction, above-the-line adjustments, and the nonrefundable/refundable credit landscape. Heavily tested.
Tax computation, AMT, additional taxes, and withholding/estimated tax. Where all the prior domains consolidate into final tax liability.
Planning conversations: life events, record-keeping, projections, and amended returns. The advisory overlay on top of return preparation.
Estate, gift, and fiduciary returns touching individual taxation. Less frequently prepared but consistently tested.
exclam.ai does not reproduce IRS exam questions. Domain names and question shares above are paraphrased from the publicly published SEE content outline at irs.gov.
Every IRS publication below is a work of the U.S. federal government — public domain under 17 U.S.C. §105. Download them and upload to exclam.ai to build a study plan from the source material itself.
The master publication for individual tax. Covers filing status, dependents, personal exemptions, and the full individual return lifecycle.
Dependent qualification tests in detail. Heavily tested in this domain.
Capital gain/loss calculations, cost basis rules, wash sales, qualified dividends, investment interest expense.
Traditional and Roth IRA contribution limits, deductibility phase-outs, and excess contributions.
RMDs, early withdrawal penalties, rollovers, and Roth conversions.
Section 121 exclusion rules for sale of principal residence.
Deduction rules for cash, property, and appreciated securities donations; qualified organization tests.
Dependent care credit eligibility, qualifying persons, work-related expense rules.
AOTC, LLC, student loan interest deduction, 529 plans, savings bond interest exclusion.
Estimated tax safe harbors and Form 2210 underpayment penalty computation.
Records taxpayers must keep and how long. Tested on retention period questions.
Decedent's final return, IRD, and the executor's tax responsibilities.
The publications above are all public domain. Upload them to exclam.ai and skip the commercial prep cost entirely — or upload your Gleim/Surgent notes alongside them for a hybrid approach.
Adaptive flashcards and SEE-format multiple-choice practice questions, mapped to the 6 Part 1 domains. Edit any card. Add your own.
Coverage phase across all 6 domains, review phase for weak topics, mocks in the final 1-2 weeks. Rebalances when you fall behind.
Duration plans cover all three SEE parts. Pick the timeline that works with your testing window schedule.
exclam.ai works alongside any of these vendors — or with free IRS publications alone. Upload your session notes from any commercial prep program and exclam.ai builds the weekly plan and flashcard layer.
Premium tier ~$598. Comprehensive question bank with detailed rationales.
Ultimate Pass ~$999. Adaptive question bank with pass guarantee.
Smart Bundle ~$539. Tiered options with unlimited practice exams.
Budget-friendly option, popular with self-studiers.
Free. Pub 17 + Pub 550 + Pub 590-A/B covers most of Part 1.
Yes, in principle. Pub 17, Pub 550, Pub 590-A/B, Pub 523, and Pub 526 cover most of the material. Commercial prep adds structured study plans, adaptive question banks, and test-taking strategy — but the content itself is all in public IRS publications. exclam.ai bridges the gap by turning free IRS PDFs into an adaptive study system.
Most candidates spend 40–80 hours over 4–8 weeks. Tax professionals with prior 1040 experience are on the lower end; career-changers coming from outside tax are on the higher end.
The IRS moves SEE delivery from Prometric to PSI Services on March 1, 2026. Scheduling opens May 1, 2026 for the 2026–2027 testing window. Test centers, scheduling flow, and day-of-exam procedures may differ from previous years.
Significant overlap on individual taxation. Candidates who have passed CPA REG typically find Part 1 well within reach. EA goes deeper on specialized individual returns (estates, gifts, fiduciary) than REG does.
Upload free IRS publications or your own prep notes and exclam.ai builds an adaptive weekly plan around your exam date.