United States · Licensing examWhich tax year do the EA exam parts test?
For exams from July 1, 2026, to February 28, 2027, every part uses the tax code, regulations, and IRS forms, instructions and publications as amended through December 31, 2025. Unless a question says otherwise, it’s about calendar year 2025, and “current tax year” means 2025. Ignore any law, court decision or penalty amount from after December 31, 2025.
Part 1: Individuals
| Area | Scored questions | Examples from the outline |
|---|---|---|
| Preliminary work and taxpayer data | 14 | Filing status, dependents, residency, filing requirements, the kiddie tax |
| Income and assets | 17 | Wages, dividends, IRAs and retirement income, property sales, like-kind exchanges, HSAs |
| Deductions and credits | 17 | Itemized deductions, the QBI deduction, child, education and foreign tax credits |
| Taxation | 15 | AMT, underpayment penalties, net investment income tax, additional Medicare tax |
| Advising the individual taxpayer | 11 | Injured spouse and innocent spouse relief, penalty of perjury |
| Specialized returns for individuals | 11 | Estate and gift tax, gift-splitting, FBAR versus Form 8938 |
Part 2: Businesses
| Area | Scored questions | Examples from the outline |
|---|---|---|
| Business entities and considerations | 30 | Partnerships, corporations, S corporations, LLCs, partner basis, section 351 exchanges |
| Business tax preparation | 37 | Income and expenses, depreciation and section 179, employment taxes, home office, net operating losses |
| Specialized returns and taxpayers | 18 | Trusts and estates, exempt organizations, retirement plans, farmers, rental property |
Part 3: Representation, Practices and Procedures
The scored questions in each part add up to 85 (our sum of PSI’s numbers). PSI says the outline isn’t all-inclusive, and some topics can appear in more than one part.
| Area | Scored questions | Examples from the outline |
|---|---|---|
| Practices and procedures | 26 | Who may practice before the IRS, fees, due diligence, sanctions, preparer penalties |
| Representation before the IRS | 25 | Powers of attorney, Form 2848 versus Form 8821, building a case, legal authority |
| Specific areas of representation | 20 | Installment agreements, offers in compromise, liens and levies, audits, appeals |
| Filing process | 14 | Accuracy, record keeping, data security, e-file rules and Form 8879 |
Sources: PSI · IRS. Checked October 2026.
- PSI: SEE Candidate Information Bulletin (revised October 9, 2026) ↗
- IRS: Enrolled agents frequently asked questions ↗
Rules and fees can change, so check the official site before your test.