SEE Part 1
·Updated August 2026
EA Exam Part 1 — Individuals
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.
Exam format
100 multiple-choice questions across six domains. 3.5 hours testing time. Delivered by PSI Services, which replaced Prometric on March 1, 2026. The domestic testing window runs through February 28, 2027. International scheduling and testing remain delayed, with no announced restart date.
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 $317 per part. PSI Services replaced Prometric on March 1, 2026 and the current testing window runs through February 28, 2027. Always verify current details at irs.gov/enrolled-agents before scheduling.
Part 1 domains
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.
Preliminary Work with Taxpayer Data
~14 questionsEstablishing taxpayer identity, filing status, dependents, and prior-year context before starting a return. The gate every individual return passes through.
Income and Assets
~17 questionsAll taxable income types and the basis/realization rules for assets. Largest domain by question count on Part 1.
Deductions and Credits
~17 questionsItemized vs standard deduction, above-the-line adjustments, and the nonrefundable/refundable credit landscape. Heavily tested.
Taxation
~15 questionsTax computation, AMT, additional taxes, and withholding/estimated tax. Where all the prior domains consolidate into final tax liability.
Advising the Individual Taxpayer
~11 questionsPlanning conversations: life events, record-keeping, projections, and amended returns. The advisory overlay on top of return preparation.
Specialized Returns for Individuals
~12 questionsEstate, 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.
Free IRS corpus for Part 1
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.
How exclam.ai helps with Part 1
Upload the free IRS PDFs
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.
Generate flashcards & practice
Adaptive flashcards and SEE-format multiple-choice practice questions, mapped to the 6 Part 1 domains. Edit any card. Add your own.
Weekly adaptive plan
Coverage phase across all 6 domains, review phase for weak topics, mocks in the final 1-2 weeks. Rebalances when you fall behind.
EA study plan
One adaptive EA study plan covering all three SEE parts, with a built-in timeline toggle — pick a 4-, 6-, 10-, 16-, or 24-week window and the schedule recomputes for your testing window.
Open the EA study planCommercial EA prep vendors
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.
Part 1 questions
Can I pass EA Part 1 using only free IRS publications?
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.
How long does EA Part 1 take to prepare?
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.
What is the 2026 Prometric-to-PSI transition?
PSI Services replaced Prometric as the SEE vendor effective March 1, 2026. Domestic testing resumed July 1, 2026, after the March 1 through June 30 blackout. The domestic window ends February 28, 2027. International scheduling and testing remain delayed, with no announced restart date. Domestic credits expiring May 1 through June 30, 2026 receive two additional months. International credits expiring after May 1, 2026 receive an extension until international testing resumes. Use the PSI candidate portal for scheduling; the exam fee is $317 per part. The content outline is unchanged.
How is EA Part 1 different from the CPA REG section?
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.
Start your Part 1 plan today
Upload free IRS publications or your own prep notes and exclam.ai builds an adaptive weekly plan around your exam date.