The three EA exam parts: coverage and study order
The three SEE parts are Individuals, Businesses, and Representation, Practices and Procedures. You can take them in any order. Choose the first part by testing your existing knowledge and reviewing its outline, not by assuming the shortest-looking syllabus will be easiest.
- Part 1
- IndividualsTaxpayer facts and individual returns.
- Part 2
- BusinessesEntities, transactions and business returns.
- Part 3
- RepresentationDuties, IRS procedures and filing.
Compare the work each part asks you to do
| Part | Main task | A useful practice habit |
|---|---|---|
| 1 · Individuals | Work from taxpayer facts to an individual tax result. | Label the taxpayer, tax year, income type and eligibility conditions. |
| 2 · Businesses | Apply rules to the correct entity and transaction. | Write the entity type before working on basis or distributions. |
| 3 · Representation | Choose the permitted action and required procedure. | Identify the authority, duty, deadline and next step. |
What changes when you move from one SEE part to another
Part 1 follows the individual taxpayer. The outline includes preliminary taxpayer information, income and assets, deductions and credits, tax computation, advice, and specialized individual returns. A familiar Form 1040 workflow is helpful context, but preparation also needs the less frequent situations in the outline. Recognition of a tax document is not the same as knowing its effect on the taxpayer’s result.
Part 2 changes the unit of analysis. You need to identify the business entity and transaction before choosing the rule. The outline spans business entities and considerations, business return preparation, and specialized returns and taxpayers. A method that works for a sole proprietor may not resolve an S corporation or partnership question.
Part 3 focuses on what a practitioner may or must do. Its scope includes practice before the IRS, representation procedures, specific areas of representation and the filing process. Much of the challenge is distinguishing the required action from a plausible action taken without the necessary authority or at the wrong procedural stage.
| Ask first | Part 1 | Part 2 | Part 3 |
|---|---|---|---|
| Who or what is the focus? | An individual and their tax facts. | The entity, owners and transaction. | The taxpayer, representative and procedure. |
| What changes the answer? | Eligibility conditions, character and amounts. | Entity classification, basis and allocation rules. | Authority, duties, deadlines and exceptions. |
| What should a review note contain? | Why the item is included, excluded or limited. | Why this rule applies to this entity. | Why this action is permitted or required now. |
Choose a first part with evidence from your own work
These are possible starting sequences, not official recommendations or difficulty rankings. Try unfamiliar questions across each part before deciding. Confidence from routine client work may not cover all exam domains.
| Starting background | Sequence to consider | Check before committing |
|---|---|---|
| Individual-return experience | 1 → 2 → 3 | Special returns and planning topics may still be new. |
| Entity tax experience | 2 → 1 → 3 | Check all entity types, not just the one you work with. |
| Representation experience | 3 → 1 → 2 | Test exact duties and procedures rather than intuition. |
| New to tax | 1 → 2 → 3 with extra foundation time | Treat the sequence as a starting hypothesis; budget from actual progress. |
Choose an order using gaps, available hours and expiring credits
A part that feels familiar can be a sensible first appointment, but familiarity must cover the syllabus rather than a few recurring work tasks. Compare a small set of unfamiliar questions across parts and record why you missed them. Distinguish knowledge gaps from arithmetic errors, rushed reading and procedural confusion before estimating preparation time.
Then add your real constraints: weekly study hours, time away from work, existing pass deadlines and appointment availability. If one valid pass is approaching expiration, preserving that credit may matter more than following a popular starting order. If you have no tax background, leave foundation time before assuming the sequence will fit into a fixed number of weeks.
This is an individual planning decision. The three parts have the same question count and exam time, so a shorter-looking list of headings is not proof of an easier sitting. Use the comparison below to understand the different tasks; use the blueprint page for the exact domain counts.
Original worked example
A preparer routinely completes individual returns but repeatedly misses estate, gift and international-reporting items in a Part 1 diagnostic. Should they treat Part 1 as finished?
No. Map the uncovered areas and budget time for them before shortening the plan.
Work experience is uneven evidence. It can reduce study time for familiar tasks while leaving less frequent outline topics untouched.
Try one original task from each part
These simplified examples illustrate the change in reasoning, not the full difficulty or weighting of a SEE part. The first two state the calculation assumptions explicitly. Work out the requested amount before checking the choices.
Original practice · Question 1
Part 1 illustration: an individual sells an investment asset for $11,000. Its adjusted basis is $8,000. With no selling costs, realized gain is proceeds minus adjusted basis. What is the gain?
- A.$3,000
- B.$8,000
- C.$11,000
- D.$19,000
Show answer and reasoning
Answer: A. $3,000
The requested amount is the difference: $11,000 - $8,000 = $3,000. The question does not ask for the tax rate or holding-period character.
- A · Correct
- This subtracts the given adjusted basis from the proceeds.
- B · Why it does not fit
- This is the basis, not the gain.
- C · Why it does not fit
- This is the gross proceeds before subtracting basis.
- D · Why it does not fit
- Adding basis to proceeds reverses the required calculation.
Original practice · Question 2
Part 2 illustration: a partnership has $60,000 of ordinary business income. Assume an equal allocation to two partners, no special allocations and no other items. What amount is allocated to one partner?
- A.$0 unless cash is distributed
- B.$15,000
- C.$30,000
- D.$60,000
Show answer and reasoning
Answer: C. $30,000
Under the stated equal-allocation assumption, one partner’s share is $60,000 × 50% = $30,000. Keep the entity-level amount and the owner’s share separate.
- A · Why it does not fit
- The stated allocation is not contingent on a cash distribution.
- B · Why it does not fit
- That is 25%, not the specified equal share between two partners.
- C · Correct
- This applies the stated allocation to the entity-level amount.
- D · Why it does not fit
- That is the full partnership amount rather than one equal share.
Original practice · Question 3
Part 3 illustration: a client signed only Form 8821. They now ask an eligible EA to advocate for them in an IRS examination. What is missing?
- A.Another income calculation
- B.Appropriate authority to represent the client in the matter
- C.A second PTIN for the EA
- D.A different filing status
Show answer and reasoning
Answer: B. Appropriate authority to represent the client in the matter
The issue is authority, not tax computation. An information authorization does not itself authorize representation.
- A · Why it does not fit
- A calculation does not cure missing representation authority.
- B · Correct
- The EA needs the appropriate representation authorization for the task.
- C · Why it does not fit
- A preparer identifier does not supply a client’s authorization.
- D · Why it does not fit
- Filing status has no bearing on the authorization defect described.
Use the free PDFs as a starting diagnostic
Each part has a separate 20-question PDF with explained answers. Mark answers you guessed, even when correct. For every miss, identify whether the problem was the rule, a fact you overlooked, a calculation or a procedure.
The samples do not reproduce the full exam weights or establish which part is objectively easiest. Use them to choose what to inspect next, then consult the complete outline and a broader set of fresh questions.
- 01
Try
Attempt one part’s sample before reading its answers.
- 02
Explain
Say why the correct option fits the stated facts.
- 03
Compare
Repeat for another part and compare the gaps, not just totals.
- 04
Plan
Choose a first part and reserve time for its missing topics.
Common questions
- Which part is easiest?
- There is no universal answer supported here. Your tax background and familiarity with exact rules can make one part more approachable than another.
- Can I sit the parts on different dates?
- Yes. The IRS allows separate appointments and any order. Plan around the validity of each passing part.
- Where are the exact topic counts?
- See the blueprint guide for the full domain allocation tables. Use this comparison to choose a study sequence.
- Does Part 3 have fewer questions because its outline looks shorter?
- No. All three parts use 100 questions and 210 minutes of exam time under the current format. The topic scope and reasoning tasks differ.
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.
- PSI content outlines, pages 29-42
- IRS examination FAQ and current testing notices
- PSI scoring and carryover, page 43
- IRS Form 2848 instructions: representation and authorization
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.