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45 structured study articles across every EA sitting — weights, traps, stem patterns, and practice loops.
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45
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3
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15
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Structured blocks
Part 1 - Individuals(15 topics)
Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.
- Preliminary Work with Taxpayer DataPreliminary Work with Taxpayer Data has a published allocation of 14 scored questions in Part 1 - Individuals: treat it as a decision rule plus timed practice, not vocabulary alone. Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.
- Income and AssetsIncome and Assets has a published allocation of 17 scored questions in Part 1 - Individuals: treat it as a decision rule plus timed practice, not vocabulary alone. Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.
- Deductions and CreditsDeductions and Credits has a published allocation of 17 scored questions in Part 1 - Individuals: treat it as a decision rule plus timed practice, not vocabulary alone. Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.
- TaxationTaxation has a published allocation of 15 scored questions in Part 1 - Individuals: treat it as a decision rule plus timed practice, not vocabulary alone. Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.
- Advising the Individual TaxpayerAdvising the Individual Taxpayer has a published allocation of 11 scored questions in Part 1 - Individuals: treat it as a decision rule plus timed practice, not vocabulary alone. Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.
- Specialized Returns for IndividualsSpecialized Returns for Individuals has a published allocation of 11 scored questions in Part 1 - Individuals: treat it as a decision rule plus timed practice, not vocabulary alone. Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hours.
- Filing Status and Dependent TestsPart 1 stems that combine marital status, household maintenance, and dependent qualification before any credit math.
- Basis of Property Received by IndividualsGift, inheritance, and purchased-property basis rules that flip gain/loss character on individual returns.
- Capital Gains Holding Period TrapsHolding-period and lookback rules that Part 1 mixes with Schedule D fact patterns.
- Credit Phase-Out InteractionsHow AGI phase-outs stack across child, education, and other credits on individual returns.
- Self-Employment Tax and AdjustmentsSE tax base, half-SE deduction, and related adjustments that Part 1 advising questions often combine.
- Casualty Theft and Disaster LossesIndividual casualty and disaster loss limitations — classify the event before applying floors.
- Alternative Minimum Tax AwarenessAMT preference and adjustment patterns that still appear in Part 1 specialised-return stems.
- Estimated Tax and Underpayment PenaltiesSafe harbors and annualisation that Part 1 advising stems test when payment timing is the issue.
- Nonresident and Expatriate Individual ReturnsSpecialised individual return patterns — residency and sourcing cues that change form and exclusion answers.
Part 2 - Businesses(15 topics)
Business entities, accounting methods, and entity-level returns for partnerships, corporations, and other businesses.
- Business Entities and ConsiderationsBusiness Entities and Considerations has a published allocation of 30 scored questions in Part 2 - Businesses: treat it as a decision rule plus timed practice, not vocabulary alone. Business entities, accounting methods, and entity-level returns for partnerships, corporations, and other businesses.
- Business Tax PreparationBusiness Tax Preparation has a published allocation of 37 scored questions in Part 2 - Businesses: treat it as a decision rule plus timed practice, not vocabulary alone. Business entities, accounting methods, and entity-level returns for partnerships, corporations, and other businesses.
- Specialized Returns and TaxpayersSpecialized Returns and Taxpayers has a published allocation of 18 scored questions in Part 2 - Businesses: treat it as a decision rule plus timed practice, not vocabulary alone. Business entities, accounting methods, and entity-level returns for partnerships, corporations, and other businesses.
- Entity Classification ElectionsCheck-the-box and default classifications that Part 2 treats as the first decision before return preparation.
- Partnership Basis and Distribution TrapsInside/outside basis and current vs liquidating distributions — classic Part 2 confusion with S corps.
- S Corporation Basis and AAA MechanicsShareholder basis, AAA, and distribution ordering that Part 2 business-entity stems mix liberally.
- C Corporation Distribution CharacterizationDividend vs return-of-capital vs capital-gain distributions when E&P facts are incomplete.
- Accounting Methods and Inventories for BusinessesCash vs accrual eligibility and inventory methods that change taxable income on business returns.
- Business Credits and Payroll Tax ItemsEmployment-related credits and payroll tax interactions on Part 2 specialised-return domains.
- Farm and Rental Activity ReturnsSpecialised business taxpayers — material participation and passive activity overlays on entity returns.
- Exempt Organization Basics for SEEExempt-status and UBIT cues that appear in Part 2 specialised-returns weight.
- Trust and Estate Income Taxation OverlapWhere fiduciary returns touch business facts — Part 2 specialised patterns candidates under-drill.
- Depreciation on Business PropertyMACRS, §179, and listed-property limits on business returns under Part 2 preparation domains.
- Related Party Business TransactionsLoss disallowance and matching rules when related parties appear in entity fact patterns.
- Business Tax Preparation WorkflowHow Part 2 rewards a preparation sequence: entity type → method → income → deductions → credits.
Part 3 - Representation, Practices and Procedures(15 topics)
Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
- Practices and ProceduresPractices and Procedures has a published allocation of 26 scored questions in Part 3 - Representation, Practices and Procedures: treat it as a decision rule plus timed practice, not vocabulary alone. Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
- Representation before the IRSRepresentation before the IRS has a published allocation of 25 scored questions in Part 3 - Representation, Practices and Procedures: treat it as a decision rule plus timed practice, not vocabulary alone. Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
- Specific Areas of RepresentationSpecific Areas of Representation has a published allocation of 20 scored questions in Part 3 - Representation, Practices and Procedures: treat it as a decision rule plus timed practice, not vocabulary alone. Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
- Filing ProcessFiling Process has a published allocation of 14 scored questions in Part 3 - Representation, Practices and Procedures: treat it as a decision rule plus timed practice, not vocabulary alone. Circular 230 ethics, representation before the IRS, and practice procedures - the part most specific to enrolled-agent practice.
- Circular 230 Duties and SanctionsPart 3 core: practitioner duties, covered opinions history, and sanction exposure under Circular 230.
- Power of Attorney and Representation MechanicsForm 2848 vs 8821 distinctions and what representation authorises before the IRS.
- Collection Alternatives and AppealsInstallment agreements, OICs, and appeals paths that Part 3 representation domains test.
- Practitioner Penalties and Due DiligencePreparer penalties and due-diligence checklists — Part 3 stems punish “common sense” shortcuts.
- E-file Rules and Refund Product ConstraintsElectronic filing duties and prohibited practices that sit inside Part 3 practices-and-procedures weight.
- Examination Process and Taxpayer RightsAudit stages, information document requests, and taxpayer rights during representation.
- Tax Practice Recordkeeping RequirementsWhat Circular 230 and practice standards require you to retain — a frequent Part 3 miss.
- Conflict of Interest in Tax PracticeWhen representation of multiple parties creates Circular 230 conflicts and consent requirements.
- Specific Areas — Payroll Trust Fund IssuesTrust-fund recovery and responsible-person exposure in Part 3 specific-representation domains.
- Filing Process and Return Processing ErrorsRejected returns, math-error notices, and correction paths inside Part 3 filing-process weight.
- Ethics Scenario Decision TreesMulti-step ethics fact patterns — identify the duty breached before selecting the sanction or next step.
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Enrolled Agent status grants unlimited rights to represent taxpayers before the IRS. Most candidates qualify by passing the three-part Special Enrollment Examination, with no degree requirement; certain former IRS employees may qualify through eligible technical experience instead.
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