Actually Free EA Study Materials: No Email Required
Last reviewed: July 9, 2026. This article reflects current IRS rules and EA exam requirements as of this date.
Every EA prep company has a "free resources" page. Most of them want something from you before you get anything. Here's the real list.
The Honest Free-to-Gated Ratio
| Resource | What You Get Without Paying | What They Want First |
|---|---|---|
| Becker | Gated PDF guide, 14-day free trial | Email, name, phone |
| Gleim | 10-15 sample questions | |
| Hock | Sample video lectures | |
| Surgent | 5-day free trial | Credit card for trial |
| EA Dojo | 4,006 questions, all 3 parts, flashcard mode, tax tools | Nothing |
You can see the pattern. The paid providers use "free" as a funnel. That's fair — they're businesses. But if you actually want free EA study materials that are fully usable, here's what exists.
1. EA Dojo — 4,006 Practice Questions
This is the most complete free EA question bank online. 19 topic sections aligned to the IRS SEE exam outline. All three parts covered.
What's included:
- 2,250 Part 1 (Individuals) questions across 6 topic sections
- 1,197 Part 2 (Businesses) questions across 3 topic sections
- 559 Part 3 (Representation) questions across 4 topic sections
- Full mock exams for each part
- MCQ mode with instant grading and full explanations
- Flashcard mode with tap-to-flip and self-grading
- Difficulty tiers from Beginner (5 Qs) to Hard (20 Qs)
- Arcade-style study console with sound effects and gamification
No account. No paywall. No email gate. Just questions.
2. EA Coach — Spaced Repetition
Same algorithm medical students use to retain thousands of facts. EA Coach surfaces cards at optimal intervals based on your performance. The cards you struggle with come back sooner. The ones you know cold wait longer.
This is the difference between studying for 3 months and forgetting half of it, versus studying for 3 months and retaining 90%+ on exam day.
Free. Study with EA Coach →
3. IRS Sample Questions
The IRS publishes official sample questions for each SEE exam part. These are actual retired questions — they've been on real exams. About 10-15 per part.
What they're good for: Calibrating your expectations. These show you the exact format, wording style, and difficulty level of the real exam.
What they're not good for: Volume. 10 questions per part is not enough for meaningful practice. Use these as a benchmark, not as your primary study tool.
Find them at irs.gov under the Enrolled Agent section.
4. IRS Publications
The actual source material. If a practice question references "per Publication 17, page 45," you can go look at Publication 17, page 45. It's all free on irs.gov.
Key publications for each part:
| Exam Part | Primary IRS Source |
|---|---|
| Part 1 — Individuals | Publication 17 (Your Federal Income Tax) |
| Part 2 — Businesses | Publication 334 (Tax Guide for Small Business) |
| Part 3 — Representation | Circular 230 (Regulations Governing Practice) |
Warning: IRS publications are comprehensive, not efficient. They cover everything, organized for reference, not for exam study. Use them to look up specific topics you're weak on. Don't try to read them cover to cover as your primary study method.
5. 2026 Tax Bracket Calculator
When you're memorizing thresholds and phaseouts, a quick reference calculator helps. EA Dojo's free tax tools include:
- 2026 tax bracket calculator (all 4 filing statuses)
- Standard deduction lookup
- Retirement contribution limits
- Social Security and Medicare rates
- Key credits quick reference
All numbers from IRS Revenue Procedure 2025-32.
6. Free CPE Webinars
This is for after you pass. The IRS hosts free webinars throughout the year that qualify for CPE credit. Tax software companies like Drake, TaxSlayer, and Intuit also offer free CPE webinars, sometimes open to non-customers.
The NAEA (National Association of Enrolled Agents) and state CPA societies offer free or low-cost CPE to members. If you join a professional organization, the membership often pays for itself in free CPE access.
What You Actually Need vs What's Sold
The EA prep industry makes most of its money from people who buy more than they need. The typical path:
- Anxiety: "This exam is hard. I'll fail without a course."
- Purchase: $2,000+ on a comprehensive review package
- Reality: You use 30% of it. The question bank and practice exams are what actually matter.
You can pass the EA exam using only free resources if you have the discipline to study consistently. Thousands of people do it every year.
If you hit a wall and need more structure, add ONE paid resource — a course that matches your learning style. Not three. Not a bundle. One.
Related: Free Enrolled Agent Practice Questions: 4,006 SEE Problems, $0 · Free vs Paid EA Exam Prep: Do You Really Need to Spend $2,000? · Best Enrolled Agent Study Materials: Free and Paid Options Compared