EA Part 1 Individuals 2026: Exam Format & Syllabus

Last Updated On -24 Sep 2026

By Sagnika Sinha

EA Part 1 Individuals 2026: Exam Format & Syllabus

If you are starting the Enrolled Agent journey, EA Part 1 - Individuals is often a logical place to begin.

This exam focuses on US federal taxation for individual taxpayers. You study how income is reported, how deductions and credits work, how assets are taxed, and how tax professionals advise individuals in different situations. There are EA exam changes in 2026, like PSI replacing Prometric, which students must learn about.

For a Class 12 commerce student, many of these ideas will be new because the exam deals specifically with the US tax system. For accounting, CA, finance, or tax professionals, some concepts may feel familiar, but the rules and forms require dedicated preparation.

The 2026 - 27 exam uses tax law, IRS forms, regulations, and publications as amended through December 31, 2025. Unless a question says otherwise, it relates to the 2025 calendar year.

Exam Structure & Logistics

EA Part 1 is a computer-based multiple-choice examination administered by PSI Services. You do not need to take Part 1 before Parts 2 or 3. The IRS allows candidates to take the three SEE parts in any order. Knowing about the International Testing delay in the EA Exam India 2026 will help you prepare your strategies better.

Total Questions

EA Part 1 contains 100 multiple-choice questions. However, only 85 questions are scored.

The remaining 15 are experimental, non - scored questions used to evaluate potential future exam content. You will not know which questions are experimental, so treat every question as if it counts.

Time Limit

You receive 3.5 hours of actual examination time. The full appointment lasts around four hours because PSI also provides time for:

A tutorial
A post-exam survey
Two scheduled 10-minute breaks

An on-screen timer shows the remaining exam time. With 100 questions in 210 exam minutes, you have just over two minutes per question on average. Additionally, the EA remote proctoring from India will enhance your knowledge of various aspects of exam preparation.

Passing Score

The EA Exam now uses a scaled scoring range from 200 to 800.

You need a scaled score of 500 to pass.

This does not mean you need 500 marks or exactly 62.5% correct. PSI converts your raw performance into the scaled scoring system. Candidates who pass receive a passing designation rather than a numerical score.

Testing Window

For US domestic candidates, the current 2026 - 27 testing window runs from:

July 1, 2026 to February 28, 2027

The examination is normally unavailable during March and April because it is updated for new tax law.

For candidates in India and other international locations, scheduling and testing remain temporarily delayed as of September 24, 2026. New international testing dates have not yet been announced. When international testing resumes, it will be remote-proctored only.

Study Time

The IRS does not prescribe a fixed number of study hours. For a 12 - week preparation plan, a practical target is around 7 - 10 focused hours per week, or roughly 84 - 120 hours in total. You must establish how many hours you should study for each EA exam part to effectively prepare for the exam.

A student new to US taxation may need more time. An accounting professional already working with US individual tax returns may need less. Focus on understanding rules and solving questions rather than chasing a fixed hour count.

Syllabus & Core Domains

The official PSI blueprint divides the 85 scored Part 1 questions into six content areas:

Official Area	Scored Questions
Preliminary Work and Taxpayer Data	14
Income and Assets	17
Deductions and Credits	17
Taxation	15
Advising the Individual Taxpayer	11
Specialized Returns for Individuals	11

For simplicity, the guide below groups the final three areas under Taxation and Advice, but remember that PSI tests them separately.

Domain 1: Preliminary Work with Taxpayer Data

This area carries 14 scored questions. You need to understand how a tax professional collects and reviews information before preparing an individual return. Topics include:

Filing status
Dependents
Residency and citizenship
Filing requirements and due dates
Worldwide income
Adjustments and exclusions
Prior-year returns
Credits and deductions
Foreign reporting
Tax payments and refundable credits

The PSI outline also includes matters such as FBAR, Form 8938, injured spouse issues, and special filing requirements. Start here because these rules form the foundation for many later calculations.

Domain 2: Income and Assets

This section contains 17 scored questions. You will study how different types of income and property transactions affect an individual's tax return. With the Enrolled Agent registration process, you will develop better insight into the journey of EA Part 1.

Important areas include wages, interest, dividends, rental income, retirement distributions, Social Security, foreign income, cancellation of debt, passive income, and Schedule K-1 items.

You also need to understand property basis, capital gains and losses, sale of a residence, installment sales, inherited and gifted property, and certain investment transactions. This domain is calculation-heavy, so solve plenty of scenario-based questions.

Domain 3: Deductions and Credits

Another 17 scored questions come from deductions and credits. You should know when taxpayers can claim:

Medical expense deductions
State and local tax deductions
Mortgage and investment interest
Charitable contributions
Qualified Business Income deductions
Child-related credits
Education credits
Foreign tax credits
Earned Income Tax Credit
Premium Tax Credit
Retirement savings credits

Do not simply memorise names. Practise eligibility rules, limitations, phase-outs, documentation, and calculations.

Domain 4: Taxation and Advice

For this guide, this section combines three official PSI areas:

Taxation - 15 questions
Advising the Individual Taxpayer - 11 questions
Specialized Returns for Individuals - 11 questions

Together, they represent 37 of the 85 scored questions, so they deserve significant study time. Taxation covers areas such as self-employment tax, additional Medicare tax, net investment income tax, household employees, penalties, and special rules for military members and clergy.

The advisory section tests practical planning. Expect topics such as property sales, retirement planning, education planning, filing status decisions, estimated taxes, amended returns, innocent spouse relief, and tax-planning choices. Specialized returns include estate tax, gift tax, and international information reporting such as FBAR and Form 8938.

Recommended Study Plan (12-Week Strategy)

A structured plan helps you avoid spending too much time on one topic while neglecting another. Students must go through the Enrolled Agent exam syllabus to develop weekly strategies. Here are the aspects on which students must focus when planning their reading strategies:

Weeks 1-3 (Foundations)

Start with taxpayer data and filing fundamentals. Focus on:

Filing status
Dependents
Residency rules
Gross income
Adjustments
Form 1040 structure
Basic filing requirements

Read the rule, review an example, and then answer practice questions immediately. By the end of Week 3, you should understand how an individual return comes together.

Weeks 4-7 (Calculations)

Move into the calculation-heavy areas. Study:

Wages and investment income
Retirement income
Capital gains and losses
Property basis
Sale of assets
Self-employment tax
Itemized deductions
QBI deduction

Spend more time solving questions than rereading theory. If you get a question wrong, identify whether the problem came from the rule, the calculation, or simply reading the facts too quickly. You should also learn about the new EA passing score of 500, and prepare accordingly.

Weeks 8-10 (Credit & Special Rules)

Now focus on credits, tax planning, and special situations. Cover:

Child Tax Credit
Education credits
EITC
Foreign Tax Credit
Premium Tax Credit
Estimated taxes
Retirement planning
Estate and gift tax
International reporting

Also revise areas you found difficult during Weeks 1–7.

Weeks 11-12 (Review & Mock Exams)

Stop learning large new topics. Instead:

Review weak areas
Solve mixed-question sets
Take timed mock exams
Review every incorrect answer
Practise managing 100 questions within the time limit

Use IRS sample questions to become familiar with the style of the SEE. The IRS publishes current Part 1 sample questions based on tax law through December 31, 2025. Your final week should focus on consistency, not last-minute cramming.

Wrapping Up!

EA Part 1 tests far more than your ability to memorise US tax rules. You need to understand individual taxpayers from the beginning of the return-preparation process through income, deductions, credits, taxation, planning, and specialised filings.

The current exam contains 100 questions, gives you 3.5 hours, and requires a scaled score of 500 to pass. The official blueprint allocates the 85 scored questions across six content areas.

For a commerce student, Part 1 can introduce you to a specialised area of international taxation. For working professionals, it can help organise practical US tax knowledge into a formal exam pathway.

Use the blueprint as your checklist. Build concepts first, move into calculations, and reserve the final weeks for mixed practice and mock exams. A clear 12-week plan will not guarantee a pass, but it can make your preparation far more disciplined

Frequently Asked Questions

How long is the EA Part 1 exam?

You receive 3.5 hours of exam time. The full appointment is approximately four hours because it includes additional procedures and two scheduled 10 - minute breaks.

What tax year does the EA Part 1 test cover in the 2026 - 27 cycle?

The exam uses tax law, forms, regulations, and publications as amended through December 31, 2025. Unless stated otherwise, questions relate to the 2025 calendar year.

Which EA Part 1 topic has the most questions?

Income and Assets and Deductions and Credits each have 17 scored questions individually. However, the final three areas together account for 37 scored questions.

Is EA Part 1 open book?

No. The SEE is closed book. Candidates cannot access notes, books, reference materials, phones, or other unauthorised devices during the test or breaks.

What study resources should I use for EA Part 1?

The IRS recommends resources such as the Internal Revenue Code, IRS publications, tax forms and instructions, along with the PSI Candidate Information Bulletin. The IRS also publishes sample SEE questions.

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