EA Exam Textbook — Comprehensive Study Reference

2026-07-10

Last reviewed: July 9, 2026. This article reflects current IRS rules and EA exam requirements as of this date.

The EA Exam Textbook is a complete study reference built from the EA Coach wiki, rewritten for clarity. 310 cards across all three exam parts.

Part 1 — Individuals · Part 2 — Businesses · Part 3 — Representation

Part 1 — Individuals

259 study cards covering individual taxation.

Section	Cards
Filing Status & Dependents	Filing requirements, statuses, dependents, standard deduction
Income & Assets	Gross income, capital gains, basis, retirement distributions
Deductions & Credits	Itemized deductions, tax credits, AMT
Taxation & Computation	Tax brackets, self-employment tax, estimated payments
Advising & Planning	Retirement plans, HSAs, education savings
Specialized Returns	Estate, gift, foreign reporting, expat taxation

Part 2 — Businesses

22 study cards covering business taxation.

Section	Cards
Business Entities	Sole props, partnerships, S corps, C corps, LLCs
Business Tax Preparation	Depreciation, §179, bonus, business expenses

Part 3 — Representation

29 study cards covering representation and ethics.

Section	Cards
Ethics & Circular 230	Professional conduct, due diligence, sanctions
Representation	Power of attorney, audits, appeals, CDP hearings
Penalties & Collections	Penalty abatement, offers in compromise, installment agreements

How to Use This Textbook

Each section contains question-and-answer pairs. Read the question, try to answer from memory, then read the answer. This is active recall — the most effective study method. Compare your answer to the explanation. Note what you missed.

For deeper practice, every topic links to the corresponding section in EA Dojo's practice bank with 4,006 questions and instant grading.

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