EAPart 1 — Individuals

SEE Part 1

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Updated April 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.

Typical prep
~50 hours
Typical weeks
~6 weeks
Domains
6
Pass rate
~60–70%

Exam format

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.

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

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)

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

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

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

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

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.

Pub 501
Dependents, Standard Deduction, and Filing Information

Dependent qualification tests in detail. Heavily tested in this domain.

Pub 550
Investment Income and Expenses

Capital gain/loss calculations, cost basis rules, wash sales, qualified dividends, investment interest expense.

Pub 590-A
Contributions to Individual Retirement Arrangements (IRAs)

Traditional and Roth IRA contribution limits, deductibility phase-outs, and excess contributions.

Pub 590-B
Distributions from Individual Retirement Arrangements (IRAs)

RMDs, early withdrawal penalties, rollovers, and Roth conversions.

Pub 523
Selling Your Home

Section 121 exclusion rules for sale of principal residence.

Pub 526
Charitable Contributions

Deduction rules for cash, property, and appreciated securities donations; qualified organization tests.

Pub 503
Child and Dependent Care Expenses

Dependent care credit eligibility, qualifying persons, work-related expense rules.

Pub 970
Tax Benefits for Education

AOTC, LLC, student loan interest deduction, 529 plans, savings bond interest exclusion.

Pub 505
Tax Withholding and Estimated Tax

Estimated tax safe harbors and Form 2210 underpayment penalty computation.

Pub 552
Recordkeeping for Individuals

Records taxpayers must keep and how long. Tested on retention period questions.

Pub 559
Survivors, Executors, and Administrators

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.

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?

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.

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.

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