Part 1 of 3

Individual Taxation

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100

Questions

3.5 hrs

Time limit

60–65%

Pass rate

80–120

Study hours

Exam content

What's covered in Part 1

Covers taxation of individuals including income, deductions, credits, tax computation, and specialized returns.

Preliminary Work & Taxpayer Data

    Income & Assets

    Wages, interest, dividends, capital gains, retirement distributions, and other income sources.

      Deductions & Credits

      Itemized deductions, above-the-line adjustments, tax credits (refundable and nonrefundable).

        Taxation & Advice

        Tax computation, AMT, penalties, estimated taxes, and tax planning strategies.

          Specialized Returns

          Investment income, passive activities, foreign income, estate and gift taxes.

            Study topics

            Featured study topics

            Explore key topics with official IRS references

            Dependents: Qualifying Child Tests

            Preliminary Work & Taxpayer Data

            Difficulty:easy – medium – hard
            Source:IRC §152(c)+1 more

            Understanding qualifying child tests is essential for the EA exam. This topic includes official IRS guidance and real-world applications.

            Dependents: Qualifying Relative Tests

            Preliminary Work & Taxpayer Data

            Difficulty:easy – medium – hard
            Source:IRC §152(d)+1 more

            Understanding qualifying relative tests is essential for the EA exam. This topic includes official IRS guidance and real-world applications.

            Filing Requirements: Filing Requirements & Deadlines

            Preliminary Work & Taxpayer Data

            Difficulty:easy – medium – hard
            Source:IRS Publication 17+2 more

            Understanding filing requirements & deadlines is essential for the EA exam. This topic includes official IRS guidance and real-world applications.

            Filing Status: Filing Status Determination Rules

            Preliminary Work & Taxpayer Data

            Difficulty:easy – medium – hard
            Source:IRS Publication 17+2 more

            Understanding filing status determination rules is essential for the EA exam. This topic includes official IRS guidance and real-world applications.

            Capital Gains: Capital Gains & Sale of Residence

            Income & Assets

            Difficulty:easy – medium – hard
            Source:IRS Publication 523+2 more

            Understanding capital gains & sale of residence is essential for the EA exam. This topic includes official IRS guidance and real-world applications.

            Interest & Dividends: Interest & Dividend Income

            Income & Assets

            Difficulty:easy – medium – hard
            Source:IRS Publication 550+2 more

            Understanding interest & dividend income is essential for the EA exam. This topic includes official IRS guidance and real-world applications.

            Plus 21 more topics covering all of Part 1

            Official sources

            IRS resources for Part 1

            IRS Publication 17 — Your Federal Income Tax

            Comprehensive guide to individual taxation (400+ pages)

            IRS Enrolled Agent Information

            Official IRS page for EA exam requirements and testing

            Prometric — Schedule Your EA Exam

            Official testing center for the Enrolled Agent exam

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            Part 2: Business Taxation →Part 3: Representation →