EnrolledAgentKit

EA Part 1 study guide

Study Part 1 in the order the IRS weights it, memorize the 2025 figures the exam uses, and finish with timed 100-question sets; this guide lays that out domain by domain.

Updated 2026-09-23 · 4 sources · By the EnrolledAgentKit team

Official Part 1 domains (IRS content specifications)

Source: IRS - SEE Part 1 content specifications (Individuals). Each part also has 15 unscored pretest questions.
DomainScored questionsShare
Preliminary Work and Taxpayer Data1416%
Income and Assets1720%
Deductions and Credits1720%
Taxation1518%
Advising the Individual Taxpayer1113%
Specialized Returns for Individuals1113%

Total scored

85100%

Domain checklist

  • Preliminary Work and Taxpayer Data (14 questions). Work the topic guides and drill until you score 70%+ on new questions.
  • Income and Assets (17 questions). Work the topic guides and drill until you score 70%+ on new questions.
  • Deductions and Credits (17 questions). Work the topic guides and drill until you score 70%+ on new questions.
  • Taxation (15 questions). Work the topic guides and drill until you score 70%+ on new questions.
  • Advising the Individual Taxpayer (11 questions). Work the topic guides and drill until you score 70%+ on new questions.
  • Specialized Returns for Individuals (11 questions). Work the topic guides and drill until you score 70%+ on new questions.

Must-know 2025 numbers for Part 1

The 2026-27 SEE tests law through Dec. 31, 2025. Verify any figure against the cited source.
Item2025 amount / ruleSource
Standard deduction (single / MFJ / HOH)$15,750 / $31,500 / $23,625OBBBA (P.L. 119-21)
Child tax credit per child$2,200 ($1,700 refundable)OBBBA
SALT deduction cap$40,000 ($20,000 MFS), phased down above $500,000 MAGIOBBBA
Senior deduction (65+)$6,000 per person, phased out above $75,000/$150,000 MAGIOBBBA
Qualifying relative gross income limit$5,200Rev. Proc. 2024-40
Kiddie tax unearned income threshold$2,700Rev. Proc. 2024-40
EITC max (3+ children) / investment income limit$8,046 / $11,950Rev. Proc. 2024-40
AMT exemption (single / MFJ)$88,100 / $137,000Rev. Proc. 2024-40
0% capital gain rate ceiling (single / MFJ)$48,350 / $96,700Rev. Proc. 2024-40
Gift annual exclusion / basic exclusion$19,000 / $13,990,000Rev. Proc. 2024-40
Foreign earned income exclusion$130,000Rev. Proc. 2024-40
IRA limit (50+ catch-up)$7,000 (+$1,000)IRS Notice 2024-80
Social Security wage base$176,100SSA 2025 COLA release

Traps that cost points

  • Use 2025 amounts. The exam’s “current year” is 2025, so 2026 inflation adjustments are wrong answers.
  • OBBBA changed several 2025 amounts mid-year (standard deduction, CTC, SALT). The pre-OBBBA Rev. Proc. 2024-40 figures for those items are superseded.
  • Qualifying child vs qualifying relative: no gross income test for a qualifying child; a qualifying relative must be under $5,200.
  • Gifted property with FMV below the donor’s basis has a dual basis: no gain or loss can result in the gap.

A 6-week plan (about 10-15 hours a week)

  1. Weeks 1-2: biggest domain

    Read and drill Income and Assets. Do 25-40 questions a day.

  2. Weeks 3-4: next domains

    Cover the remaining domains in weight order; keep a mistakes log.

  3. Week 5: numbers and traps

    Memorize the 2025 figures table above; re-drill every missed question.

  4. Week 6: full-length practice

    Do timed 100-question sets (3.5 hours). Book the exam when you clear 70-75% across domains.

Topic guides

Filing status and dependentsRules, worked example and practice questionsBasis: purchased, gifted and inherited propertyRules, worked example and practice questionsCapital gains, losses and home salesRules, worked example and practice questionsIRA and retirement plan distributionsRules, worked example and practice questionsEarned income tax credit (EITC)Rules, worked example and practice questionsChild tax credit and credit for other dependentsRules, worked example and practice questionsAlternative minimum tax (AMT)Rules, worked example and practice questionsEstate and gift taxRules, worked example and practice questionsFBAR and Form 8938Rules, worked example and practice questions

Build your own plan

Hour ranges are editorial estimates; the biggest-domain share uses the IRS question counts.

Planning estimates only. Domain weights from the IRS SEE content specifications; hour ranges are EnrolledAgentKit editorial estimates.

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Frequently asked questions

How long should I study for Part 1?

Our editorial estimate is 60-90 hours, less if you prepare returns in this area daily. The IRS does not publish a recommended number.

Do I need 2026 numbers?

No. The 2026-27 exam tests 2025 law. Using 2026 amounts is a common way to pick a wrong answer.

Sources

  1. IRS - SEE Part 1 content specifications (Individuals) (accessed 2026-09-23)
  2. IRS - Enrolled agents: Frequently asked questions (accessed 2026-09-23)
  3. IRS Rev. Proc. 2024-40 - 2025 inflation adjustments (accessed 2026-09-23)
  4. IRS - One, Big, Beautiful Bill provisions (P.L. 119-21) (accessed 2026-09-23)
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