Enrolled agent exam study guide: the official materials

What’s in the candidate bulletin

• The full content outline for Parts 1, 2 and 3, with the number of scored questions per area.
• Which tax year is tested: for July 2026 to February 2027, the law as amended through December 31, 2025.
• Question formats, scoring, retakes and the three-year carryover rule.
• ID rules, test center and remote testing rules, and breaks.
• How to apply for enrollment with Form 23 after you pass.

Free IRS study material

PSI suggests studying from the Internal Revenue Code, the regulations, Circular 230, and IRS forms, instructions and publications. A few publications match big chunks of the outline:

• Publication 17, Your Federal Income Tax, for Part 1.
• Publication 334, Tax Guide for Small Business, and Publication 541, Partnerships, for Part 2.
• Circular 230, the rules for practice before the IRS, for Part 3.
• Publication 1345, the handbook for e-file providers, for the filing process area of Part 3.

IRS sample questions

The IRS publishes sample questions for each part, based on tax law through December 31, 2025. They show the style of question you’ll see. The IRS says they’ve never been used on a real SEE, so treat them as examples, not a question bank.

Do you need a paid study guide?

Not strictly, but most candidates use one. A good course turns the outline into lessons and gives you thousands of practice questions and full-length mock exams. Check that it’s updated for the 2026-2027 window, since books for the old cycle tested an earlier tax year.