For EA (Enrolled Agent) candidates
· Updated April 2026Every 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.
Works with Gleim · Surgent · Fast Forward Academy · Lambers · Direct IRS publications · Your own notes
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.
Each part is 100 multiple-choice questions, 3.5 hours, scheduled separately. Most candidates pass all three within a single 10-month testing window.
SEE Part 1 covers individual taxation — the 1040, filing status, dependents, income, deductions, credits, and specialized returns.
SEE Part 2 covers business taxation — entity choice, partnership and corporate returns, employment taxes, depreciation, and specialized returns.
SEE Part 3 covers Circular 230, representation before the IRS, examination/appeals/collection processes, and the filing mechanics.
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.
Master publication for Part 1. Covers ~70% of individual tax content.
Part 2 backbone for sole proprietorship and small business taxation.
Part 3 governing document. The single most important reference for EAs.
Employment tax and payroll withholding rules.
MACRS, §179, bonus depreciation — heavily tested on Part 2.
Partnership formation, operation, distributions, liquidation.
C corporation taxation, dividends, NOLs, reorganizations.
Form 2848, Form 8821, and the practitioner's representation handbook.
Examination process, 30-day and 90-day letters, appeals.
Liens, levies, installment agreements, offers in compromise.
Links go directly to irs.gov PDFs. If the IRS updates a publication number or URL, we refresh these links each testing cycle.
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.
Adaptive flashcards mapped to SEE content outline domains. Practice questions in SEE multiple-choice format. Weak topics get re-surfaced via FSRS spaced repetition.
Coverage phase, review phase, mock exams. Scheduled around your exam dates for each part. Rebalances when you fall behind — no manual replanning.
Pick the timeline that matches when you want all three parts completed. Most candidates pass all three within a single 10-month SEE testing window (May 1 – February 28/29).
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.
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.
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.
The SEE window is May 1 through February 28/29 each year. exclam.ai plans backwards from your scheduled dates and warns if your pace is too slow to hit all three parts in one window.
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.
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.
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 ($267 per part as of March 2025).
March 1, 2026. Scheduling opens May 1, 2026 for the 2026–2027 testing window. The content outline is unchanged — only the delivery vendor, scheduling interface, and test center network are changing.
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.
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.
Upload free IRS publications or any prep materials and exclam.ai builds an adaptive weekly plan for all three SEE parts. Free to start.
Preparing for more than one exam? exclam.ai works across every major professional credential. Your flashcard history, spaced repetition data, and study preferences carry across verticals in a single account.