EA study tips
High-leverage EA study tactics: weight budgeting, error logs, format drills, and weekly pacing. Parts can be scheduled separately. Use MiloPrep tools to plan hours for EA alongside practice in the app.
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Start your EA practice
MiloPrep will cover every EA sitting under one subscription.
Sittings
3
Retest window
72 hours
Weekly timed block
1+
Focus
Weights first
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.
Tip stack
Step 1
Budget hours to published weights
Open each EA part hub and assign weekly hours by content-area ranges before you open a course chapter. Familiar topics still need maintenance sets.
Step 2
Keep a stem-level error log
Log the stem language, the rule you missed, and the next drill. Retest within 72 hours so the miss does not become permanent.
Step 3
Separate format skill from content skill
If a sitting uses Multiple choice (85 scored + 15 experimental), schedule a dedicated format block. Content accuracy without pacing still fails timed sittings.
Step 4
Mix neighbouring topics early
Isolated chapter drills inflate scores. Mixed sets that cross neighbouring weight bands match how stems actually appear.
Step 5
Protect sleep and taper before exam week
Cut new topic trees in the final 48 hours. Light review of high-weight domains beats late-night coverage anxiety.
Step 6
Confirm rules on awarding-body pages
Screenshot the Internal Revenue Service page you relied on for windows, ID rules, and calculator policies before you book.
EA weekly tip checklist
- Hours assigned by published weight, not chapter order
- Error log updated after every drill block
- At least one timed block near sitting length
- One mixed set across neighbouring topics
- Official Internal Revenue Service logistics re-checked this month
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.
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.
If part 1 scores bounce between domains, Spend the next week only on your two weakest Part 1 domains by weight.
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.
| Approach | Best for | Watch-out |
|---|---|---|
| Part-by-part sprint | Candidates sitting one EA part soon | Leaving neighbouring topics cold |
| Weight-first calendar | Working professionals with limited hours | Skipping format practice |
| Full mock weeks | Final 3–4 weeks before a sitting | Using mocks before a baseline exists |
Part-level tip anchors
| Part | Focus | Watch-out |
|---|---|---|
| Part 1 - Individuals | Individual taxation. Each SEE part is 100 multiple-choice questions (85 scored) in 3.5 hou | Drilling Form 1040 line items without practising the fact-pattern questions that combine f |
| Part 2 - Businesses | Business entities, accounting methods, and entity-level returns for partnerships, corporat | Confusing partnership, S corporation, and C corporation basis and distribution rules under |
| Part 3 - Representation, Practices and Procedures | Circular 230 ethics, representation before the IRS, and practice procedures - the part mos | Treating Part 3 as “common sense ethics” instead of memorising Circular 230 duties, penalt |
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.
Get the EA practice library
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
Create your account to start practicing.
Next steps
EA hub
Overview of Enrolled Agent.
Open hubPart 1 - Individuals practice
Blueprint and sample practice for Part 1 - Individuals.
PracticePart 2 - Businesses practice
Blueprint and sample practice for Part 2 - Businesses.
PracticePart 3 - Representation, Practices and Procedures practice
Blueprint and sample practice for Part 3 - Representation, Practices and Procedures.
PracticeEA 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.