EA Part 1 - Individuals

Who should prioritise Part 1 - Individuals

EA Part 1 - Individuals topic allocations

Published weight ranges or scored-question allocations from the awarding body. Use them to budget study time - larger areas deserve calendar priority.

Where EA practice should focus

Three high-leverage drills. If practice time is short, start here.

• 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.

• 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.

• Representation paperwork (Part 3)

  Know Form 2848, CAF, and which actions require what authority. Procedure beats instinct here.

Navigate this exam

• 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.

How to read an EA Part 2 entity question

Troubleshooting common EA study problems

If your mocks are stuck, match the symptom and change the next week. do not just do more of the same questions.

• Part 1 scores bounce between domains

  Likely cause

  Even drilling without locking high-weight income and deduction domains.

  Next step

  Spend the next week only on your two weakest Part 1 domains by weight.

• Part 2 entity questions feel interchangeable

  Likely cause

  Studying entities in isolation without a comparison sheet.

  Next step

  Build a one-page table of basis, debt, and distribution rules across partnership, S corp, and C corp.

• Part 3 feels “easy” until mocks drop

  Likely cause

  Skimming Circular 230 instead of memorising duties and sanctions.

  Next step

  Do closed-book flash drills on practitioner duties, then re-sit a Part 3 mock.

Part 1 - Individuals 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.

Does MiloPrep include all three EA parts?

Yes. The all-access subscription covers Part 1, Part 2, and Part 3 practice.

Next steps