Enrolled Agent Exam Part 1 — Individuals

Master individual taxation: filing status, income, deductions, credits, and more.

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Part 1 Topic Coverage

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Filing Requirements

Filing status, dependents, filing requirements, and tax year.

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Income & Assets

Wages, interest, dividends, capital gains, retirement income.

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Deductions & Credits

Standard vs itemized deductions, tax credits, adjustments.

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Special Topics

Homeownership, education, healthcare, and estate taxation.

<h2>EA Exam Part 1: Individuals</h2><p>Part 1 of the SEE covers individual tax matters. This is the most commonly taken part and covers the broadest range of topics.</p><h3>Key Topics</h3><ul><li>Preliminary work and tax data collection</li><li>Income and assets</li><li>Deductions and credits</li><li>Taxation of property transactions</li><li>Specialized returns for individuals</li></ul>

EA Part 1 FAQ

How many questions in EA Part 1?
100 multiple-choice questions. You have 3.5 hours to complete the exam.
What's the passing score?
The IRS uses a scaled scoring system. Scores range from 40 to 130, with 105 required to pass.
How should I prepare for Part 1?
Study IRS publications, take practice tests, and focus on the most tested topics: income, deductions, and credits.

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Free practice questions covering all Part 1 topics.

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