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EA guide

90-day EA study plan

A sample calendar skeleton — not an official timetable. Stretch or compress weeks using your hours-per-week and diagnostic scores. Parts can be scheduled separately. Use MiloPrep tools to plan hours for EA alongside practice in the app.

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Horizon

90 days

Sittings in plan

3

Weekly hours

You choose

Core loop

Diagnose → drill → timed

Who this fits

Fits you if

  • Tax preparers and advisers who want unlimited IRS representation rights and prefer an exam path without a bachelor’s degree requirement.

Skip if

  • Candidates who need a CPA licence for attest work, or who want broad financial planning (CFP) rather than tax representation.

Six phases

  1. Step 1

    Days 1–15 — Map and baseline

    Skim every EA content outline and take a short diagnostic per sitting you will attempt first. Log weak areas by topic weight, not by chapter title. Confirm windows on Internal Revenue Service.

  2. Step 2

    Days 16–45 — Heavy practice

    Individual returns turn on filing status, basis, and credit phase-outs. Practise combined facts, not isolated line items. Retest errors within 72 hours so the loop is closed before you move on.

  3. Step 3

    Days 46–60 — Second sitting prep or deepen

    If you are sequencing multiple sittings, begin Part 2 - Businesses weights while keeping a light maintenance set on Part 1 - Individuals.

  4. Step 4

    Days 61–75 — Timed blocks

    Build partnership, S corp, and C corp basis tracks side by side so distribution questions stop blending together. Protect sleep and review only missed patterns.

  5. Step 5

    Days 76–85 — Peak mocks

    Run two continuous practices near the next sitting length. Compare misses to the published weight table and cut low-yield rabbit holes.

  6. Step 6

    Days 86–90 — Taper

    Light review of high-weight domains and ethics/standards where relevant. Do not open brand-new topic trees in the final 48 hours.

EA study-week checklist

  • Open the EA hub and mark which sittings you will book first.
  • Spend at least one block on Part 1 - Individuals high-weight topics.
  • Run one mixed set, then log every stem you missed with the correct rule.
  • Schedule one timed block near published sitting length this week.
  • Revisit one troubleshooting symptom from the hub and apply the next step.
Pro tip

Phase-outs and filing status (Part 1): Change one fact in a stem - AGI, dependent, or filing status - and re-solve. That is how the exam flips answers.

Tip 2

Entity basis and distributions (Part 2): Practise ordering rules: income, contributions, distributions, loss limitations. Sequence errors create wrong answers even when the code section is known.

Tip 3

If part 1 scores bounce between domains, Spend the next week only on your two weakest Part 1 domains by weight.

Tip 4

If part 2 entity questions feel interchangeable, Build a one-page table of basis, debt, and distribution rules across partnership, S corp, and C corp.

Without structured practiceWith MiloPrep-style loops
Read chapters end-to-end with no weight mapBudget weeks to published EA content-area ranges
Untimed question dumps until exhaustionShort diagnostics → mixed drills → timed sitting blocks
Ignore format (sims / cases / item sets)Separate format drills that match each sitting
Repeat the same miss with no error logLog stem mistakes and retest within 72 hours
ApproachBest forWatch-out
Part-by-part sprintCandidates sitting one EA part soonLeaving neighbouring topics cold
Weight-first calendarWorking professionals with limited hoursSkipping format practice
Full mock weeksFinal 3–4 weeks before a sittingUsing mocks before a baseline exists

Sitting checklist

PartFocus reminder
Part 1 - IndividualsIndividual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.
Part 2 - BusinessesBusiness entities, accounting methods, and entity-level returns for partnerships, corporations, and other businesses.
Part 3 - Representation, Practices and ProceduresCircular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.

Confirm numbers on official pages

Part names, the 100-question / 85-scored structure, 3.5-hour exam time, and domain allocations come from the PSI Candidate Information Bulletin revised June 24, 2026. The topic table preserves the bulletin's exact scored-question counts instead of converting them into unofficial percentages. Candidates should recheck the active bulletin because tax-law references, dates, and content outlines can change.

How we review structure facts

MiloPrep cites awarding-body materials for EA. Fees and pass rates are excluded when they move too often to state as facts.

Practice access

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Sign up for MiloPrep for adaptive EA drills in the app.

  • Mapped practice across every EA sitting
  • Weak-area targeting instead of random question dumps
  • One expanding study system across professional exams
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Next steps

EA hub

Overview of Enrolled Agent.

Open hub

Part 1 - Individuals practice

Blueprint and sample practice for Part 1 - Individuals.

Practice

Part 2 - Businesses practice

Blueprint and sample practice for Part 2 - Businesses.

Practice

Part 3 - Representation, Practices and Procedures practice

Blueprint and sample practice for Part 3 - Representation, Practices and Procedures.

Practice

EA FAQs

How many parts is the EA exam?
Three: Part 1 Individuals, Part 2 Businesses, and Part 3 Representation, Practices and Procedures.
How many questions are on each SEE part?
Each part has 100 multiple-choice questions, of which 85 are scored and 15 are experimental, with 3.5 hours to complete the sitting.
Do I need a degree to become an Enrolled Agent?
No. The IRS path is PTIN, pass the SEE (or qualify via certain IRS experience), apply for enrollment, and pass a suitability check.
Who administers the SEE now?
As of March 1, 2026 the IRS selected PSI Services to develop and administer the SEE. Confirm registration details on the IRS and PSI pages linked in the source callout.
Does MiloPrep include all three EA parts?
Yes. The all-access subscription covers Part 1, Part 2, and Part 3 practice.
How many sittings does the EA exam include?
EA is structured as 3 parts. On this site we track 3 sittings: Part 1 - Individuals, Part 2 - Businesses, Part 3 - Representation, Practices and Procedures. Confirm current windows on Internal Revenue Service pages.
What question format should I expect on EA Part 1 - Individuals?
Part 1 - Individuals uses Multiple choice (85 scored + 15 experimental) across about 100 scored items, with roughly 210 minutes of content time. Always re-check Internal Revenue Service before you book.