EnrolledAgentKit

EA exam topics

Each topic guide gives the rules the SEE tests, a worked example with numbers, common traps and at least 10 original practice questions, cited to primary sources.

Updated 2026-09-23 · 3 sources · By the EnrolledAgentKit team

Part 1: Individuals

Alternative minimum tax (AMT)Alternative minimum tax (AMT) for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 11 original...Basis: purchased, gifted and inherited propertyBasis: purchased, gifted and inherited property for the EA exam (SEE Part 1): 2025 rules, a worked example, exam...Capital gains, losses and home salesCapital gains, losses and home sales for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 12...Child tax credit and credit for other dependentsChild tax credit and credit for other dependents for the EA exam (SEE Part 1): 2025 rules, a worked example, exam...Earned income tax credit (EITC)Earned income tax credit (EITC) for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 11...Estate and gift taxEstate and gift tax for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 17 original practice...FBAR and Form 8938FBAR and Form 8938 for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 13 original practice...Filing status and dependentsFiling status and dependents for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 16 original...IRA and retirement plan distributionsIRA and retirement plan distributions for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and 13...

Part 2: Businesses

Sections 1231, 1245 and 1250 (depreciation recapture)Sections 1231, 1245 and 1250 (depreciation recapture) for the EA exam (SEE Part 2): 2025 rules, a worked example,...MACRS depreciationMACRS depreciation for the EA exam (SEE Part 2): 2025 rules, a worked example, exam traps and 13 original practice...Partnership basis (outside and inside)Partnership basis (outside and inside) for the EA exam (SEE Part 2): 2025 rules, a worked example, exam traps and 13...Passive activity losses and rental propertyPassive activity losses and rental property for the EA exam (SEE Part 2): 2025 rules, a worked example, exam traps...Qualified business income (QBI) deductionQualified business income (QBI) deduction for the EA exam (SEE Part 2): 2025 rules, a worked example, exam traps and...S corporation shareholder basisS corporation shareholder basis for the EA exam (SEE Part 2): 2025 rules, a worked example, exam traps and 12...Section 179 and bonus depreciationSection 179 and bonus depreciation for the EA exam (SEE Part 2): 2025 rules, a worked example, exam traps and 13...Forming a corporation: Section 351Forming a corporation: Section 351 for the EA exam (SEE Part 2): 2025 rules, a worked example, exam traps and 11...

Part 3: Representation

Audits, the 30-day letter, appeals and the 90-day letterAudits, the 30-day letter, appeals and the 90-day letter for the EA exam (SEE Part 3): 2025 rules, a worked example,...Circular 230Circular 230 for the EA exam (SEE Part 3): 2025 rules, a worked example, exam traps and 23 original practice...Collection due process (CDP), liens and leviesCollection due process (CDP), liens and levies for the EA exam (SEE Part 3): 2025 rules, a worked example, exam...E-file (EFIN, ERO, Form 8879) and preparer penaltiesE-file (EFIN, ERO, Form 8879) and preparer penalties for the EA exam (SEE Part 3): 2025 rules, a worked example,...Form 2848 vs Form 8821Form 2848 vs Form 8821 for the EA exam (SEE Part 3): 2025 rules, a worked example, exam traps and 13 original...Innocent spouse and injured spouse reliefInnocent spouse and injured spouse relief for the EA exam (SEE Part 3): 2025 rules, a worked example, exam traps and...Installment agreementsInstallment agreements for the EA exam (SEE Part 3): 2025 rules, a worked example, exam traps and 11 original...Offer in compromiseOffer in compromise for the EA exam (SEE Part 3): 2025 rules, a worked example, exam traps and 11 original practice...Penalties and penalty abatementPenalties and penalty abatement for the EA exam (SEE Part 3): 2025 rules, a worked example, exam traps and 11...Statutes of limitations (assessment, refund, collection)Statutes of limitations (assessment, refund, collection) for the EA exam (SEE Part 3): 2025 rules, a worked example,...Trust fund recovery penalty (TFRP)Trust fund recovery penalty (TFRP) for the EA exam (SEE Part 3): 2025 rules, a worked example, exam traps and 10...

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Original questions weighted to the IRS content specifications, with explanations that cite the Code, Circular 230 and IRS publications. One payment, free access extension until you pass.

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Sources

  1. IRS - SEE Part 1 content specifications (Individuals) (accessed 2026-09-23)
  2. IRS - SEE Part 2 content specifications (Businesses) (accessed 2026-09-23)
  3. IRS - SEE Part 3 content specifications (Representation, Practices and Procedures) (accessed 2026-09-23)
EA exam Part 1: IndividualsEA exam Part 1 (Individuals): the 2026-27 IRS domains and question counts, what each tests, study order,...EA exam Part 2: BusinessesEA exam Part 2 (Businesses): the 2026-27 IRS domains and question counts, what each tests, study order,...EA exam Part 3: Representation, Practices and ProceduresEA exam Part 3 (Representation, Practices and Procedures): the 2026-27 IRS domains and question counts,...Alternative minimum tax (AMT)Alternative minimum tax (AMT) for the EA exam (SEE Part 1): 2025 rules, a worked example, exam traps and...Audits, the 30-day letter, appeals and the 90-day letterAudits, the 30-day letter, appeals and the 90-day letter for the EA exam (SEE Part 3): 2025 rules, a...Basis: purchased, gifted and inherited propertyBasis: purchased, gifted and inherited property for the EA exam (SEE Part 1): 2025 rules, a worked...