Official sources reviewed October 26, 2026. PSI's Candidate Information Bulletin (Oct. 9, 2026) ↗ is the controlling outline. We do not guarantee that every subtopic will appear in any given examination.
100 questions
85 scored; 15 unscored experimental questions, per exam part.
3 hours 30 minutes
Testing time, plus tutorial, survey and two optional scheduled breaks.
2025 tax law
Study laws, forms and regulations in effect through Dec. 31, 2025 for this cycle.
PSI bulletin discrepancy: The summary on page 17 lists 12 questions for Specialized Returns for Individuals, but the detailed outline on page 33 lists 11; 14 + 17 + 17 + 15 + 11 + 11 = 85. The table below follows the detailed outline (11), which reconciles to 85 scored questions. Verify the official bulletin for any correction.
Part 1 — Individuals
Individual tax returns, income, deductions and credits, taxation, tax planning, estates, gifts and reporting.
| Exam domain | Scored questions |
|---|---|
| 1. Preliminary work and taxpayer data Client documents, taxpayer identity, residency, filing status, dependents, information returns, foreign asset reports, ACA information. | 14 / 85 |
| 2. Income and assets Taxable income, retirement accounts, basis, capital gains and losses, sales of property, foreign income, pass-through and passive income. | 17 / 85 |
| 3. Deductions and credits Itemized deductions, qualified business income, education, child and dependent care, EITC, and other credits. | 17 / 85 |
| 4. Taxation Additional taxes, self-employment tax, AMT, Medicare taxes, investment income tax, withholding and penalties. | 15 / 85 |
| 5. Advising the individual taxpayer Estimated payments, retirement and education planning, innocent spouse, filing status choices and future carryovers. | 11 / 85 |
| 6. Specialized returns for individuals Estate and gift tax and international reporting obligations, deadlines and penalties. | 11 / 85 |
| Total stated by PSI for each exam part | 85 |
Part 2 — Businesses
Business types, business tax preparation, accounting and specialized business-related returns.
| Exam domain | Scored questions |
|---|---|
| 1. Business entities and considerations Sole proprietors, partnerships, C and S corporations, LLC elections, ownership, basis, distributions and entity compliance. | 30 / 85 |
| 2. Business tax preparation Gross income, COGS, compensation, depreciation, credits, financial statement analysis, methods of accounting and records. | 37 / 85 |
| 3. Specialized returns and taxpayers Trusts, estates, nonprofits, retirement plans, farms and rental real estate. | 18 / 85 |
| Total stated by PSI for each exam part | 85 |
Part 3 — Representation, Practices and Procedures
Circular 230, representing clients, resolving tax matters and filing requirements.
| Exam domain | Scored questions |
|---|---|
| 1. Practices and procedures Circular 230, EA privileges and renewal, due diligence, conflicts, fees, professional ethics and disciplinary sanctions. | 26 / 85 |
| 2. Representation before the IRS Power of attorney, client authorizations, IRS examinations, taxpayer rights, appeals and representation procedures. | 25 / 85 |
| 3. Specific areas of representation Collections, installment agreements, liens and levies, refunds, penalties, taxpayer disputes and special relief. | 20 / 85 |
| 4. Filing process E-filing, practitioner signatures, taxpayer consents, document retention, due diligence and filing responsibilities. | 14 / 85 |
| Total stated by PSI for each exam part | 85 |
Exam-day reminders
- The current U.S. testing period is July 1, 2026–February 28, 2027. International testing is delayed as of this review.
- Fee: $317 per exam part, payable to PSI. This fee is not the price of AcademyTaxPro's study material.
- Questions follow the 2025 calendar year unless the question specifies otherwise.
- Passing scaled score is 500. Candidates may take parts in any order.
- Two scheduled 10-minute breaks split the exam into three sections; when a section is submitted, you cannot go back to it.
How this page stays current
The source and review date are recorded above. We check the official IRS EA FAQ ↗ and PSI bulletin ↗ for changes. A change does not become a new teaching rule until reviewed and approved. See our official-source update process.
Independent content, not an IRS/PSI endorsement. Domain labels and allocations are drawn from PSI's October 2026 Candidate Information Bulletin; topic descriptions are independently summarized.