These are the primary sources behind the facts on EnrolledAgentKit.
- IRS SEE content specifications (Parts 1-3) - domain names, question counts, subtopics; bank weighting
- IRS Enrolled agents FAQ - format, scaled score 500 (200-800), window, 4 attempts, 3-year carryover, tax law through Dec 31 2025, remote testing, CE
- Federal Register doc. 2026-07681 - $317 per part user fee
- Rev. Proc. 2024-40 - 2025 inflation-adjusted figures used in questions
- IRS OBBB provisions pages (P.L. 119-21) - 2025 changes: standard deduction, CTC $2,200, SALT $40,000, senior $6,000
- Circular 230 (31 CFR Part 10) - Part 3 practice rules
- IRS publications (947, 594, 971, 556, 946, 544, 551, 541, 542, 925, 501, 596, 590-B, 1345) - topic rules and question explanations
- Vendor pricing pages (Gleim, Surgent, FFA, Becker, Lambers) - review page price tables
- Keywords Everywhere (GKP, US) - search volume / CPC in keywords.csv
- IRS - SEE Part 1 content specifications (Individuals)
- IRS - SEE Part 2 content specifications (Businesses)
- IRS - SEE Part 3 content specifications (Representation, Practices and Procedures)
- Gleim - Enrolled agent exam pass rates (compiled from IRS-released data)
- IRS - Sample Special Enrollment Examination questions and answers
- IRS - Become an enrolled agent
- IRS Publication 5279 - How do I become an enrolled agent? (Rev. 6-2026)
- IRS - Applying for enrollment to practice before the IRS (Form 23)
- IRS - PTIN requirements for tax return preparers
- PSI - IRS Special Enrollment Examination (scheduling)
- IRS Publication 947 - Practice Before the IRS and Power of Attorney
- AICPA - CPA exam and licensure (Uniform CPA Examination)
- IRS - Enrolled agent continuing education
- Surgent - EA Review shop (packages and prices)
- Fast Forward Academy - EA prep courses (packages and prices)
- Becker - EA Exam Review packages and prices
- Lambers - EA products and prices
- IRS Publication 501 - Dependents, Standard Deduction, and Filing Information
- IRS Publication 596 - Earned Income Credit
- IRS - Earned income and EITC tables
- 26 U.S.C. 6695 - Other assessable penalties with respect to preparation of returns
- IRS - Child tax credit
- IRS - OBBB provisions: individuals and workers
- IRS - Instructions for Form 6251 (Alternative Minimum Tax)
- IRS - Estate and gift tax FAQs
- IRS - Instructions for Form 709
- IRS Publication 551 - Basis of Assets
- IRS Publication 544 - Sales and Other Dispositions of Assets
- IRS Publication 590-B - Distributions from IRAs
- IRS Publication 575 - Pension and Annuity Income
- IRS Publication 550 - Investment Income and Expenses
- IRS - Report of Foreign Bank and Financial Accounts (FBAR)
- IRS - Comparison of Form 8938 and FBAR requirements
- IRS Publication 946 - How To Depreciate Property
- IRS - S corporation stock and debt basis
- IRS - Instructions for Form 1120-S (2025)
- IRS Publication 541 - Partnerships
- 26 U.S.C. 351 - Transfer to corporation controlled by transferor
- IRS Publication 542 - Corporations
- IRS Publication 925 - Passive Activity and At-Risk Rules
- IRS Publication 527 - Residential Rental Property
- IRS - Qualified business income deduction
- IRS - Instructions for Form 8995 (2025)
- IRS - Instructions for Form 2848
- IRS - About Form 8821, Tax Information Authorization
- IRS - Offer in compromise
- IRS Form 656-B - Offer in Compromise Booklet
- IRS - Payment plans; installment agreements
- IRS Publication 594 - The IRS Collection Process
- IRS - Collection Due Process (CDP) FAQs
- IRS Publication 971 - Innocent Spouse Relief
- 26 U.S.C. 6015 - Relief from joint and several liability
- 26 U.S.C. 6501 - Limitations on assessment and collection
- 26 U.S.C. 6502 - Collection after assessment
- 26 U.S.C. 6511 - Limitations on credit or refund
- IRS Publication 556 - Examination of Returns, Appeal Rights, and Claims for Refund
- IRS - Administrative penalty relief (first-time abatement)
- IRS - Penalty relief for reasonable cause
- IRS Publication 5 - Your Appeal Rights and How to Prepare a Protest
- IRS - Employment taxes and the trust fund recovery penalty (TFRP)
- IRS Publication 1345 - Handbook for Authorized IRS e-file Providers
- IRS Publication 3112 - IRS e-file Application and Participation
- 26 U.S.C. 6694 - Understatement of taxpayer liability by tax return preparer