Enrolled Agent Part 1: Complete Topic Breakdown and Study Guide

2026-07-08

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

Part 1 (Individuals) is the biggest section of the Enrolled Agent exam. 100 questions in 3.5 hours. Here's exactly what's on it and how to study each section.

Section 1: Preliminary Work and Taxpayer Data

What's tested: Filing statuses (Single, MFJ, MFS, HoH, QSS), dependent tests (qualifying child vs qualifying relative), standard deduction amounts by filing status, filing requirements thresholds, taxpayer identification numbers, and due dates.

Filing status cascades into everything. Every deduction phaseout, every credit eligibility, every tax bracket. It all depends on filing status. Get this wrong on the exam and you'll miss related questions too.

Memorize the five filing statuses cold. Know the HoH requirements backward (paying more than half the cost, qualifying person must live with you more than half the year). Practice the dependent tests until you can distinguish qualifying child from qualifying relative without looking at notes.

Free practice: 330 questions on Preliminary Work and Taxpayer Data →

Section 2: Income and Assets

What's tested: Gross income inclusions and exclusions, interest and dividend taxation, capital gains and losses, basis calculations (purchase, gift, inherited), installment sales, like-kind exchanges, involuntary conversions, rental income and passive activity rules.

Basis is the core skill here. Gift basis (carryover with dual-basis rule for losses), inherited basis (step-up to FMV), and conversion basis. Draw the decision trees for each. Practice computing capital gains from multiple transactions. The exam loves multi-step basis problems.

Free practice: 384 questions on Income and Assets →

Section 3: Deductions and Credits

What's tested: Above-the-line deductions (IRA, HSA, student loan interest, self-employed health insurance), itemized deductions (medical, SALT, mortgage interest, charitable), the QBI deduction, and tax credits (child tax credit, EITC, education credits, foreign tax credit).

Distinguish above-the-line from itemized. Know which credits are refundable vs non-refundable. This is a classic exam trap. Memorize phaseout thresholds for the major credits.

Free practice: 484 questions on Deductions and Credits →

Sections 4-6: Advanced Topics

The remaining sections cover taxation and computation (tax tables, AMT, net investment income tax, Social Security taxation), advising individual taxpayers (retirement plans, education savings, HSAs), and specialized returns (estate tax, gift tax, international, expat).

Each of these has dedicated practice sections with full question banks.

How to Study Part 1

Start with Preliminary Work. It's the foundation. Then Income and Assets (the biggest dollar-value section on the exam). Then Deductions and Credits (the most rules-heavy). Save the specialized topics for last.

Use EA Dojo's flashcard mode for memorization and the MCQ mode for exam simulation. Spaced repetition via EA Coach ensures you retain what you learn across all six sections.