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EA · Practical guide

A 90-day EA study plan for your next part

Use these 90 days to prepare for one SEE part: nine weeks of coverage and practice, three weeks of mocks and repair, then six buffer days. Follow the column for your chosen part. The example budgets 10 hours a week for 12 weeks, or 120 hours before the buffer. It is an adaptable study plan, not a promise to pass all three parts in three months.

Scope
1 selected partChoose the matching topic column.
Example budget
120 hours12 weeks × 10 hours; buffer extra.
Final buffer
Days 85-90Light review and appointment preparation.

Your 90-day plan at a glance

Your 90-day plan at a glance
DaysMain workEvidence to collect
1-63Learn every domain; answer questions each week.A coverage checklist and an error log.
64-84Complete two full mocks and repair recurring mistakes.Fresh timed answers and explanations.
85-90Keep recall active; confirm exam logistics.Ready ID, route or remote setup, and appointment.

Every week, for your selected part

Use one topic column. Each full week has an illustrative 10-hour budget. The six buffer days have no fixed hour quota.

90-day EA plan for one part: weeks, focus and all three topic options
Week / daysWeekly focusPart 1Part 2Part 3
1 · days 1-7Diagnose and mapFiling status and taxpayer dataEntity types and return obligationsPractice eligibility and professional duties
2 · days 8-14Learn + retrieveIncome sources and exclusionsPartnership formation and basisCircular 230 duties and sanctions
3 · days 15-21Learn + applyAsset sales and basisCorporations and shareholder transactionsAuthorizations and representation scope
4 · days 22-28Mixed checkpointRetirement income and investmentsS corporations and distributionsTaxpayer records and legal authority
5 · days 29-35Learn + retrieveDeductions and limitationsBusiness income and expensesExamination and appeals procedures
6 · days 36-42Learn + applyCredits and eligibility factsAccounting methods and recordsCollection procedures and alternatives
7 · days 43-49Timed sectionsTax computation and other taxesAsset basis and dispositionsPenalties and relief procedures
8 · days 50-56Coverage checkpointTax planning and paymentsSpecialized returns and taxpayersFiling, e-file and preparer duties
9 · days 57-63Finish + reconnectEstates, gifts and international reportingRetirement plans, farms and exempt entitiesCombine ethics with representation cases
10 · days 64-70Full mock + repairA mixed 100-question Part 1 mockA mixed 100-question Part 2 mockA mixed 100-question Part 3 mock
11 · days 71-77Retest weak rulesNew stems on recurring errorsNew entity and transaction combinationsNew duty, deadline and authority cases
12 · days 78-84Mock + final reviewSecond mock; check timing and explanationsSecond mock; check entity selectionSecond mock; check procedure selection
Buffer · days 85-90Light review + logisticsRecall the rules you repairedRecall entity distinctionsRecall duties and procedures

Swipe the calendar to compare the three part columns.

Before day one: choose the part and define what completion means

Pick one of the three calendar columns and copy its topic sequence into your own schedule. A week marked “complete” should mean more than finishing a video. Attach an output to each topic: explain a rule without notes, solve a changed example and record the reason for a missed answer. The calendar gives structure; those outputs tell you whether the work is transferring.

Reserve the actual study blocks before choosing an appointment. Ten hours that exist only as a weekly aspiration are easy to lose. List the evenings or weekend periods you can protect, then account for travel, busy work weeks and other commitments. If your available time is closer to five hours, use the slower scenario below rather than silently removing review from the same calendar.

Check the current outline and tax-law cutoff for the intended sitting. This plan can be reused in 2027 and later, but topic details and year-sensitive rules must follow the bulletin for that cycle. An evergreen schedule does not make an old deduction threshold current.

What a 10-hour study week looks like

Protect the review time before adding more questions. A busy week with fewer well-reviewed items is more informative than a high question count with no explanation of errors. The allocation below is editorial and should change with your starting knowledge.

What a 10-hour study week looks like
BlockHoursOutput
Two learning blocks4Notes that state the rule and the conditions.
Two question blocks3Closed-note attempts with confidence marked.
One review block2Corrected explanations for mistakes and guesses.
One retest block1Fresh questions on last week’s missed rules.

A complete 10-hour week: Part 3 duties and Circular 230

Here is an illustrative version of week two for someone studying Part 3. The topic comes from the calendar, but the study blocks are an editorial example. Replace the days to fit your work pattern while preserving the sequence of instruction, practice, review and a later retest.

The important handoff is between Thursday and Saturday. Saturday’s review uses the errors from Thursday to decide what to repair. Sunday then uses changed facts, so remembering the old answer is not enough. If you cannot explain why an alternative is wrong, keep that rule on the next week’s review list.

A complete 10-hour week: Part 3 duties and Circular 230
DayHoursWorkVisible output
Monday2Learn competence and conflict conditions.A short rule map with every condition.
Tuesday1.5Attempt unfamiliar questions without notes.Answers marked correct, missed or guessed.
Wednesday2Learn client-record and written-advice duties.One changed-fact example for each duty.
Thursday1.5Mix the four duties in new cases.An error log identifying the missed condition.
Friday0Protected rest or existing work commitment.No assumed catch-up quota.
Saturday2Review the errors and rebuild weak explanations.Corrected reasoning in your own words.
Sunday1Retest the repaired rules with different facts.A short list of remaining gaps for next week.
Total10Four learning hours, three practice hours, two review hours and one retest hour.Evidence of learning as well as time spent.

Original worked example

You answered a conflict question correctly but guessed between two options. Should it disappear from the review list?

No. Mark it for explanation and a changed-fact retest.

The correct selection did not establish that you understood the condition. Review uncertainty alongside incorrect answers so the next block addresses the actual gap.

Make each checkpoint a decision

At the end of week 4, identify topics that you cannot explain without looking. At week 8, check whether any outline domains remain untouched. Use weeks 10 and 12 to test the full format, including section submission.

Do not use a single percentage as an automatic booking rule. Repeated questions, uneven topic coverage and guessed answers can all make a score look stronger than the underlying skill.

Original worked example

You have completed only half the outline by day 56. Should you double the question count and keep the appointment?

Rebudget the remaining coverage and review first. Extend the plan if your available hours cannot cover both.

More questions do not create the missing hours. A manageable plan keeps coverage, explanation review and timed practice together.

Recover a missed week without hiding the backlog

After an interruption, list unfinished topics and estimate the remaining work in study blocks. Separate learning time from explanation review and timed rehearsal. Moving every unfinished item into the six buffer days can produce a calendar that looks complete while leaving no time to check whether the learning worked.

Suppose you estimate 18 hours of remaining instruction, eight hours of question review and eight hours for a mock plus its review. That is 34 hours. If only three 10-hour weeks remain, the plan is short by four hours before any additional buffer. You must find realistic time, reduce genuinely redundant work or move the appointment; rewriting the same workload into smaller boxes does not solve the shortage.

Keep at least one representative task from every domain when prioritizing. A narrow weak area deserves extra attention, but dropping untouched domains entirely exchanges a visible weakness for a hidden one. Recheck the plan after the next retest rather than assuming a single catch-up weekend repaired everything.

Recover a missed week without hiding the backlog
ProblemAdjustmentEvidence that it helped
One evening lostMove one block into an available slot or the buffer.The planned output is completed without deleting review.
One full week lostRecalculate remaining hours and appointment feasibility.The remaining workload fits actual calendar space.
Scores improve only on repeated itemsReplace some repetition with unfamiliar stems.The rule transfers when names, amounts or conditions change.
Untimed work is sound but mocks run longPractice section budgets and submission decisions.A complete section finishes with time to review.

Adapt for fewer hours or several parts

At five hours a week, the example 120-hour workload takes about 24 weeks. At 15 hours, it takes about eight weeks before buffer time. These are arithmetic scenarios, not research estimates of how long EA preparation takes.

To attempt all three parts within 90 days, first diagnose all three and build separate hour budgets. Do not compress three full beginner plans into one by deleting review. Tax experience may help some topics while leaving representation procedures or entity rules unfamiliar.

Adapt for fewer hours or several parts
SituationAdjustment
New to taxationSpend more time on foundations; use the first 90 days for one part.
Experienced individual-return preparerDiagnose Part 1 before shortening it; preserve time for unfamiliar special returns.
Missed a weekUse the buffer for a small interruption; replan larger gaps.
Retaking one partUse the diagnostic report to prioritize repair without dropping full-outline coverage.

Use days 85-90 as a buffer and a controlled finish

The final six days are not six additional full learning days built into the 120-hour example. Use them for small unfinished tasks, short recall and appointment preparation. A large syllabus gap at this point calls for replanning, not an overnight attempt to replace several weeks of instruction.

If day 90 is your appointment, the example below keeps the preceding days light. If your sitting is later, preserve the same order relative to the appointment rather than forcing a test date to match an arbitrary calendar number.

Use days 85-90 as a buffer and a controlled finish
DayPriority
85Review the mock error log and select the most persistent gaps.
86Retest those rules with changed facts and short explanations.
87Check the full coverage map for any untouched topic.
88Confirm the appointment, identity documents and travel or remote setup.
89Use brief familiar recall, then leave time for rest.
90Follow the exam-day checklist if testing; otherwise continue light retrieval until the appointment.

Common questions

Does this plan cover all three parts in 90 days?
No. It provides a complete 90-day plan for one chosen part, with parallel topic columns for Parts 1, 2 and 3.
Is 120 hours an official requirement?
No. It is the arithmetic budget of this example. Prior knowledge and actual performance determine whether you need more or less time.
When should I use the free PDF?
Use it early to inspect explanations and discover weak rules. Its 20 questions are selected practice, so use a full 100-question mock separately for timing.

Sources and editorial notes

By MiloPrep editorial team. References checked 11 October 2026. Official references support the exam and administrative facts. Worked examples, schedules and study advice are original editorial material, not official SEE questions or guaranteed passing standards.

MiloPrep is an independent study resource, not affiliated with or endorsed by the IRS, PSI or the named course providers. Their names and marks belong to their owners.