# EA Exam Part 1 — Individuals Enrolled Agent Part 1 (Individuals) study plan. Free IRS publications are the corpus — Pub 17, 501, 550, 526. Adaptive flashcards, quizzes, and weekly schedule. Canonical URL: https://exclam.ai/ea/part-1/ [EA](https://exclam.ai/ea/index.md)›Part 1, Individuals SEE Part 1 · Updated August 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. Typical prep ~50 hours Typical weeks ~6 weeks Domains 6 Pass rate ~60–70% [Start EA today, first week free](https://exclam.ai/pricing/index.md) [See duration plans](https://exclam.ai/ea/part-1/index.md#plans) ## 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](https://www.irs.gov/tax-professionals/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 questions Establishing taxpayer identity, filing status, dependents, and prior-year context before starting a return. The gate every individual return passes through. Taxpayer identification — names, SSN/ITIN, dependents Filing status determination (single, MFJ, MFS, HOH, QW) Who qualifies as a dependent — qualifying child vs qualifying relative tests Prior-year return review and rollovers Disclosure and authorization forms (Form 8821, Form 2848) Key IRS publications [Pub 17](https://www.irs.gov/pub/irs-pdf/p17.pdf) [Pub 501](https://www.irs.gov/pub/irs-pdf/p501.pdf) ### Income and Assets ~17 questions All taxable income types and the basis/realization rules for assets. Largest domain by question count on Part 1. Wages, salaries, tips, and self-employment income Interest, dividends, and capital gains/losses Rental, royalty, and K-1 pass-through income Retirement income: IRAs, 401(k)s, Social Security, pensions Basis tracking for real estate, securities, and business interests Installment sales and like-kind exchanges (§1031) Key IRS publications [Pub 550](https://www.irs.gov/pub/irs-pdf/p550.pdf) [Pub 590-A](https://www.irs.gov/pub/irs-pdf/p590a.pdf) [Pub 590-B](https://www.irs.gov/pub/irs-pdf/p590b.pdf) [Pub 523](https://www.irs.gov/pub/irs-pdf/p523.pdf) ### Deductions and Credits ~17 questions Itemized vs standard deduction, above-the-line adjustments, and the nonrefundable/refundable credit landscape. Heavily tested. Standard deduction vs itemized deduction decision Itemized deductions: medical, SALT cap, mortgage interest, charitable, casualty Above-the-line adjustments: HSA, self-employed health insurance, student loan interest Child Tax Credit, Credit for Other Dependents, and the refundable component (ACTC) Earned Income Tax Credit (EITC) eligibility and computation Education credits: AOTC and LLC Child and Dependent Care Credit (Form 2441) Key IRS publications [Pub 526](https://www.irs.gov/pub/irs-pdf/p526.pdf) [Pub 503](https://www.irs.gov/pub/irs-pdf/p503.pdf) [Pub 970](https://www.irs.gov/pub/irs-pdf/p970.pdf) ### Taxation ~15 questions Tax computation, AMT, additional taxes, and withholding/estimated tax. Where all the prior domains consolidate into final tax liability. Regular tax computation from taxable income Alternative Minimum Tax (AMT) for individuals Self-employment tax (Schedule SE) Additional Medicare Tax and Net Investment Income Tax Withholding (W-4) and estimated tax (Form 1040-ES) — underpayment penalties Kiddie tax rules Key IRS publications [Pub 505](https://www.irs.gov/pub/irs-pdf/p505.pdf) ### Advising the Individual Taxpayer ~11 questions Planning conversations: life events, record-keeping, projections, and amended returns. The advisory overlay on top of return preparation. Life event planning (marriage, divorce, death, inheritance, home purchase) Record-keeping requirements and statute of limitations Safe-harbor rules for estimated payments Amended returns (Form 1040-X) and net operating loss (NOL) carryforwards Tax projections and multi-year planning Key IRS publications [Pub 552](https://www.irs.gov/pub/irs-pdf/p552.pdf) ### Specialized Returns for Individuals ~12 questions Estate, gift, and fiduciary returns touching individual taxation. Less frequently prepared but consistently tested. Estate tax (Form 706) and gift tax (Form 709) fundamentals Fiduciary returns (Form 1041) for estates and simple trusts Decedent's final 1040 and income in respect of a decedent (IRD) Foreign income and FBAR/Form 8938 reporting Non-resident and part-year resident issues Key IRS publications [Pub 559](https://www.irs.gov/pub/irs-pdf/p559.pdf) 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. [Pub 17 Your Federal Income Tax (For Individuals) The master publication for individual tax. Covers filing status, dependents, personal exemptions, and the full individual return lifecycle.](https://www.irs.gov/pub/irs-pdf/p17.pdf) [Pub 501 Dependents, Standard Deduction, and Filing Information Dependent qualification tests in detail. Heavily tested in this domain.](https://www.irs.gov/pub/irs-pdf/p501.pdf) [Pub 550 Investment Income and Expenses Capital gain/loss calculations, cost basis rules, wash sales, qualified dividends, investment interest expense.](https://www.irs.gov/pub/irs-pdf/p550.pdf) [Pub 590-A Contributions to Individual Retirement Arrangements (IRAs) Traditional and Roth IRA contribution limits, deductibility phase-outs, and excess contributions.](https://www.irs.gov/pub/irs-pdf/p590a.pdf) [Pub 590-B Distributions from Individual Retirement Arrangements (IRAs) RMDs, early withdrawal penalties, rollovers, and Roth conversions.](https://www.irs.gov/pub/irs-pdf/p590b.pdf) [Pub 523 Selling Your Home Section 121 exclusion rules for sale of principal residence.](https://www.irs.gov/pub/irs-pdf/p523.pdf) [Pub 526 Charitable Contributions Deduction rules for cash, property, and appreciated securities donations; qualified organization tests.](https://www.irs.gov/pub/irs-pdf/p526.pdf) [Pub 503 Child and Dependent Care Expenses Dependent care credit eligibility, qualifying persons, work-related expense rules.](https://www.irs.gov/pub/irs-pdf/p503.pdf) [Pub 970 Tax Benefits for Education AOTC, LLC, student loan interest deduction, 529 plans, savings bond interest exclusion.](https://www.irs.gov/pub/irs-pdf/p970.pdf) [Pub 505 Tax Withholding and Estimated Tax Estimated tax safe harbors and Form 2210 underpayment penalty computation.](https://www.irs.gov/pub/irs-pdf/p505.pdf) [Pub 552 Recordkeeping for Individuals Records taxpayers must keep and how long. Tested on retention period questions.](https://www.irs.gov/pub/irs-pdf/p552.pdf) [Pub 559 Survivors, Executors, and Administrators Decedent's final return, IRD, and the executor's tax responsibilities.](https://www.irs.gov/pub/irs-pdf/p559.pdf) ## 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 plan](https://exclam.ai/ea/index.md) ## Commercial 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. Gleim EA Review Premium tier ~$598. Comprehensive question bank with detailed rationales. Surgent EA Review Ultimate Pass ~$999. Adaptive question bank with pass guarantee. Fast Forward Academy Smart Bundle ~$539. Tiered options with unlimited practice exams. Lambers EA Review Budget-friendly option, popular with self-studiers. Direct IRS publications 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.