Enrolled Agent (EA) Exam Syllabus 2026 — All 3 Parts Explained

EA Exam Syllabus — Overview

The Enrolled Agent Special Enrollment Examination (SEE) tests comprehensive knowledge of US federal tax law across three parts. Each part has 100 multiple-choice questions and must be passed with a score of at least 105/130. Here's a detailed breakdown of what each part covers.

Part 1 — Individual Taxation

Part 1 focuses on US individual income tax — the most complex area given the variety of taxpayer situations.

Key topics:

• Filing requirements and status (single, married filing jointly/separately, head of household)
• Gross income: wages, interest, dividends, business income, rental income
• Adjustments to income: IRA contributions, student loan interest, alimony
• Standard deduction vs itemised deductions
• Tax credits: child tax credit, earned income credit, education credits
• Alternative Minimum Tax (AMT)
• Capital gains and losses (short-term vs long-term)
• Retirement income: IRA, 401(k) distributions
• Self-employment income and deductions
• Basis of property: cost basis, inherited property, gifted property
• Passive activities and at-risk rules
• Net operating losses

Exam weight: ~17% Preliminary Work, ~21% Income & Assets, ~18% Deductions & Credits, ~11% Other Taxes, ~18% Completion of Filing, ~15% Practices & Procedures

Part 2 — Business Taxation

Part 2 covers business entity taxation — sole proprietors, partnerships, corporations, S-corporations, and trusts.

Key topics:

• Business income and expenses: ordinary and necessary expenses, depreciation (MACRS), Section 179
• Sole proprietorships: Schedule C, self-employment tax
• Partnerships: formation, operations, distributions, basis, Schedule K-1
• C-Corporations: formation, taxable income, dividends, liquidation
• S-Corporations: eligibility, pass-through taxation, shareholder basis
• Payroll taxes: FICA, FUTA, employer obligations
• Excise taxes
• Trusts and estates: income taxation, fiduciary returns
• Business tax credits and penalties
• Business dispositions: sales, liquidations, mergers

Part 3 — Representation, Practices and Procedures

Part 3 covers the professional and procedural aspects of practising before the IRS — including taxpayer rights, IRS procedures, and ethical standards for enrolled agents.

Key topics:

• Practices and procedures: authorisation to practise, who can represent taxpayers
• Circular 230: IRS rules governing practitioner conduct and ethics
• Penalties: accuracy-related, fraud, failure to file/pay, preparer penalties
• IRS examination process: correspondence, office, and field examinations
• Appeals: IRS Appeals Office, Tax Court
• Collection procedures: liens, levies, offers in compromise, instalment agreements
• Taxpayer rights: Taxpayer Bill of Rights

EA Exam Pass Rates 2025

EA has significantly higher pass rates than the US CPA — Part 2 (Business) is the hardest section but still passes 6 in 10 candidates.

Recommended Study Hours

Most candidates complete all three parts in 6–12 months studying part-time.

Ready to take the next step? Explore Learnsignal's finance and accountancy CPD courses, or read our guide to US CPA exam registration.