IRS Enrolled AgentExam information (Part 1)
Exam information (Part 1)
What it is, what's tested, and how it's scored.
IRS EA Part 1 exam details
The IRS Special Enrollment Examination (SEE), commonly called the Enrolled Agent (EA) Exam, is a three-part multiple-choice exam administered by the U.S. Internal Revenue Service. Candidates who pass all three sections earn the right to represent taxpayers before the IRS in matters such as tax return issues, audits, appeals, and other proceedings. The EA designation is the highest credential issued by the agency and authorizes individuals to practice in all 50 states and before any IRS office.
All exams in this series contain 100 questions total (85 of which will be scored). Part 1 of the exam covers individual taxation, including income and assets, deductions and credits, taxpayer advising, and specialized returns. Although each section can be taken separately and in any order, candidates must pass all three parts within a three-year window to qualify as an Enrolled Agent.
The IRS EA Part 1 exam is hosted by IRS and costs $267 to register. Participants have 3.5 hours to answer 100 multiple-choice questions. The passing score is 105.
To sit for the examination and officially become an EA, you must complete the following steps:
- Social Security number
- Personal information
- Business information
- Previous year's individual tax return
- Explanations for felony convictions (if any)
- Explanations for problems with your U.S. individual or business tax obligations (if any)
- Credit/Debit/ATM card for the $18.75 PTIN user fee (non-refundable)
- If applicable, any U.S.-based professional certification information (CPA, attorney, state license, etc.), including certification number, jurisdiction of issuance, and expiration date
Obtain a Preparer Tax Identification Number (PTIN) from the IRS website. To apply for a PTIN, you will need to provide the following information:
Create an online account using your PTIN with PSI, the organization that distributes the exam.
Submit an application that includes a criminal background check and a tax investigation. A $140 fee is required to apply.
The IRS SEE is scored on a scale of 40-130, and a score of 105 is required to pass (approximately 60-70% of questions answered correctly). 15 out of the 100 questions on the exam are unmarked, experimental questions that will not count toward your final score. The first-time pass rate of the IRS EA exam is under 60%.
IRS EA Part 1 exam summary
Preliminary Work and Taxpayer Data
17%
17 questions
Tests the ability to gather, verify, and organize taxpayer information while ensuring compliance with filing requirements and due diligence standards.
Income and Assets
21%
21 questions
Covers identifying, calculating, and reporting various types of income and asset transactions (wages, dividends, scholarships, etc.) in accordance with federal tax law.
Deductions and Credits
21%
21 questions
Assesses skills related to determining eligibility for deductions and credits (medical expenses, child tax credits, etc.), as well as being able to minimize tax liability while maintaining compliance.
Taxation and Advice
14%
14 questions
Involves applying tax law to client situations, providing sound tax planning guidance, and ensuring accurate tax liability calculations.
Specialized Returns for Individuals
12%
12 questions
Focuses on preparing and filing complex or specialized individual tax returns, including those involving unique circumstances or reporting requirements (e.g., estate and gift taxes).
Unscored Questions
15%
15 questions
Unscored, pretest questions may cover any of the topics covered above.
Achievable IRS EA Part 1 content outline
1
Preliminary work to prepare tax returns
Covers taxpayer information, filing status, dependency rules, required filing thresholds, and comparisons of standard versus itemized deductions, including special cases such as military taxpayers and the "kiddie tax."
2
Taxability of income
Explains what income is taxable, including wages, interest, dividends, self-employment income, clergy income, foreign income, cancellation of debt, illegal income, and adjustments to income such as MAGI.
3
Retirement, investment, and supplemental income
Covers taxation of Social Security and retirement income, capital asset sales, capital gains rules, wash sales, installment sales, digital assets, rental and royalty income, and Schedule K-1 reporting.
4
Deductions
Examines adjustments and deductions available to individual taxpayers, including IRA deductions, itemized deductions, medical expenses, taxes, interest, charitable contributions, business expenses, depreciation, and special deductions.
5
Credits
Explains refundable and nonrefundable tax credits such as the child tax credit, earned income credit, education credits, premium tax credit, foreign tax credit, energy credits, adoption credit, and credits for the elderly and disabled.
6
Taxation
Covers additional tax calculations and compliance topics, including alternative minimum tax, estimated taxes, retirement plan penalties, unemployment and household employee taxes, self-employment tax, amended returns, and special taxpayer relief provisions.
7
Advising the individual taxpayer
Focuses on tax planning considerations related to divorce, home sales, education savings, estate and gift planning, retirement planning, and community property issues.
8
Specialized returns
Introduces estate and gift taxation, including estate income tax returns, gross versus taxable estate calculations, generation-skipping transfer tax concepts, marital deductions, and life insurance considerations.