EA Exam Prep
EA Part 1, Part 2 and Part 3: What to Prepare for Each
The Special Enrollment Examination separates individual taxation, business taxation, and representation and procedures. Plan for the different reasoning each part requires.
Use the official three-part framework
The IRS identifies Part 1 as Individuals, Part 2 as Businesses, and Part 3 as Representation, Practices and Procedures. Each part has 100 questions. Consult the current candidate bulletin for tested tax-law dates, scheduling and operational rules.
Passing the examination is not by itself the complete enrollment process. The IRS describes additional application and suitability steps. ATMF provides independent preparation; it does not grant enrolled agent status.
Part 1: keep taxpayer facts visible
Organize individual-tax study around filing facts, income, deductions, credits and the consequences of property transactions. Identify the taxpayer and applicable tax year before using a rule.
Build contrasting examples: change filing status, ownership, timing or another relevant fact and explain why the treatment changes. Familiarity with one return type does not ensure coverage of all individual topics.
Part 2: distinguish entity and owner consequences
Business taxation requires careful attention to entity type, basis, income and deductions, and transactions affecting owners. Separate what happens at the business level from what flows to an owner.
When reviewing, record the entity and transaction before the rule. Applying a rule from one entity to another is a common source of confusion. Use current official tested-law guidance rather than assuming today’s filing-year changes are automatically tested.
Part 3: apply duties and procedures to a case
Study representation responsibilities, practices, procedures and ethical obligations as decisions in context. Identify the issue, the authority and the appropriate next step. Merely recognizing a term is not enough.
ATMF offers separate preparation courses for all three parts and an EA bundle. Use the course descriptions to choose your starting point, then confirm registration and enrollment requirements directly with the IRS and examination provider.
Questions candidates ask
Are all three SEE parts required?
The standard examination route requires all three parts, followed by the applicable IRS enrollment process.
Can I use any tax year’s rules to study?
No. Check the current candidate bulletin’s tested-law dates and use materials appropriate to that cycle.
Continue your preparation
Official exam information
Exam rules can change. Confirm the blueprint, eligibility and testing requirements for your appointment directly with the exam administrator. Source reviewed October 10, 2026. ATMF is an independent exam-preparation provider.
IRS Enrolled Agent examination FAQs
Official guidance →Put a study structure behind your next step
Explore ATMF’s structured lessons and understanding checks. Review the current course and bundle details in the catalog before choosing what fits your exam and schedule.