Study topics

All EA exam topics

Browse every topic covered across all three parts of the Enrolled Agent exam, with official IRS references and practice questions.

Part 1

Individual Taxation

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

Preliminary Work & Taxpayer Data

Dependents: Qualifying Child Tests Dependents: Qualifying Relative Tests Filing Requirements: Filing Requirements & Deadlines Filing Status: Filing Status Determination Rules

Income & Assets

Capital Gains: Capital Gains & Sale of Residence Interest & Dividends: Interest & Dividend Income Other Income: SS Benefits, Alimony, Other Income Rental Income: Rental Income & Expenses Retirement Income: IRA/Pension Distributions Wages & Compensation: W-2 Income & Fringe Benefits

Deductions & Credits

Above-Line Deductions: Above-Line Deductions (HSA, IRA, Student Loan)Charitable Contributions: Charitable Contributions Medical & Dental Expenses: 7.5% AGI Floor Calculation Medical & Dental Expenses: Long-Term Care Insurance Premium Limits Medical & Dental Expenses: Payment Timing Rules Medical & Dental Expenses: Qualified vs. Non-Qualified Expenses Medical & Dental Expenses: Insurance Reimbursement Rules Medical & Dental Expenses: Medical Transportation & Lodging Refundable Credits: EITC & Premium Tax Credit SALT & Mortgage Interest: SALT & Mortgage Interest Deductions Tax Credits: CTC, Dependent Care, Education Credits

Taxation & Advice

AMT & NIIT: AMT & Net Investment Income Tax Penalties: Penalties & Estimated Tax Tax Computation: Tax Computation & Rate Schedules

Specialized Returns

Estate, Gift & Trust: Estate, Gift & Trust Basics Foreign Income: Foreign Earned Income & Foreign Tax Credit Passive Activity: Passive Activity Loss Rules

View Part 1 overview

Part 2

Business Taxation

Focuses on business entities, income & deductions, property transactions, and individual taxpayer issues for business owners.

Business Entities

C Corporation: C Corp Formation (Sec 351) & Basis C Corporation: Corporate Income Tax & Dividends Partnership: Partner Basis & K-1 Allocation Partnership: Partnership Distributions Partnership: Partnership Formation & Contributions S Corporation: S Corp Election & Termination S Corporation: S Corp Income/Loss & Distributions Sole Proprietorship: Sole Proprietorship / Schedule C

Business Income & Deductions

Business Deductions: Business Deductions (Travel, Meals, Home Office)MACRS Depreciation: Depreciation Methods (200% DB, 150% DB, Straight-Line)MACRS Depreciation: Alternative Depreciation System (ADS)MACRS Depreciation: Half-Year Convention & MACRS Tables MACRS Depreciation: Mid-Quarter Convention MACRS Depreciation: Property Classes & Recovery Periods MACRS Depreciation: Section 179 Interaction with MACRS

Specialized Business Topics

Accounting Methods: Accounting Methods & Periods At-Risk & Passive Activity: At-Risk & Passive Activity Limitations Business Credits & COD: Business Credits & Cancellation of Debt

Property Transactions

Gain/Loss & Recapture: Gain/Loss, Sec 1231, 1245/1250 Recapture Installment Sales: Installment Sales & Related Parties Like-Kind Exchanges: Like-Kind Exchanges (Sec 1031)

Individual Taxpayer Issues

Estimated Tax: Estimated Tax for Self-Employed Health Insurance: Self-Employed Health Insurance Deduction Home Office & Vehicle: Home Office & Vehicle Expenses QBI Deduction: QBI Deduction (Section 199A)Retirement Plans: Retirement Plans (SEP, SIMPLE, Solo 401k)Self-Employment Tax: Self-Employment Tax (Schedule SE)

View Part 2 overview

Part 3

Representation, Practices & Procedures

Addresses Circular 230, IRS practices and procedures, representation before the IRS, and taxpayer rights.

Practices & Procedures

Appeals Process: IRS Appeals Process Circular 230: Circular 230 — Best Practices & Standards Circular 230: Circular 230 — Duties & Restrictions Circular 230: Circular 230 — Sanctions & Disciplinary Circular 230: Circular 230 — Who May Practice EA Enrollment: EA Enrollment, Renewal & CE Examination Process: IRS Examination Process Notice of Deficiency: Notice of Deficiency & Tax Court Power of Attorney: Power of Attorney (Form 2848)Preparer Penalties: Preparer Penalties (§6694/§6695)Statute of Limitations: Statute of Limitations (Assessment)Tax Information Authorization: Tax Info Authorization & Privilege Taxpayer Rights: Taxpayer Bill of Rights

Representation Before IRS

Collection Due Process: Collection Due Process Hearings Currently Not Collectible: Currently Not Collectible Status E-file & PTIN: E-file Requirements & PTIN Federal Tax Liens: Federal Tax Liens Identity Theft: Identity Theft Procedures Innocent Spouse: Innocent Spouse Relief Installment Agreements: Installment Agreements Interest Abatement: Interest & Abatement Rules Levies & Seizures: Levies & Seizures Offer in Compromise: Offer in Compromise Penalty Abatement: Penalty Abatement (Reasonable Cause)Refund Claims: Refund Claims & Statute Tax Court: Tax Court Procedures Whistleblower: Whistleblower Awards

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