EA Exam Part 1: Individuals
The Individuals section tests whether you can apply federal tax rules to real taxpayer facts, not merely recognize a form number.
Content domains to study
Preliminary work and taxpayer data
Filing status, dependents, residency, due dates, identity protection and records.
Income and assets
Investment income, gains, pensions, basis, foreign income and Social Security.
Deductions and credits
Schedule A, EITC, education credits, child credits, foreign tax credits and Marketplace reconciliation.
Taxation
Self-employment tax, additional taxes, estimated payments and calculation issues.
Advising individual taxpayers
Amended returns, estimated-tax planning, loss carryovers and retirement decisions.
Specialized returns for individuals
Gifts, estates, trusts and international information reporting.
Practice rule application
A full-time college student may remain a qualifying child during a temporary absence for education. However, the support test, residency and all other applicable facts still require checking.
Use the current official material
Check the IRS examination requirements and the latest PSI content outline. The 2026–2027 SEE generally applies calendar 2025 tax law and has a 3.5-hour exam per part. Verify current tax rules rather than relying on outdated preparation notes.
IRS Publication 501 · IRS Publication 550 · IRS SEE FAQs
Independent teaching resource. Not official test items; no pass guarantee. Comprehensive paid course enrollment is not yet available.