EA Part 1 study guide: Individuals

EA Part 1, Individuals, covers preliminary work and taxpayer data, income and assets, deductions and credits, taxation and advice, and specialised returns. Plan 60 to 100 hours, learn filing status and dependent rules first, and practise calculations daily.

Key takeaways

  • Preliminary work: filing status, dependents, taxpayer information and records.
  • Weeks 1–2: filing status, dependents and income.
  • Mixing up the tests for a qualifying child and a qualifying relative.
  • Ask: was the taxpayer married on the last day of the year?
  • For each credit, list who qualifies, the limit and what reduces it.

What Part 1 covers

Preliminary work: filing status, dependents, taxpayer information and records.

Income and assets: wages, interest, dividends, business and rental income, capital gains.

Deductions and credits: adjustments, standard and itemised deductions, and credits.

Taxation and advice: tax computation, estimated taxes and self-employment.

Specialised returns: amended returns, decedents and fiduciaries.

An 8-week plan

Weeks 1–2: filing status, dependents and income.

Weeks 3–4: assets, gains and retirement distributions.

Weeks 5–6: deductions and credits.

Week 7: tax computation and specialised returns.

Week 8: mocks and review.

Common mistakes

Mixing up the tests for a qualifying child and a qualifying relative.

Ignoring phase-outs and limits for credits.

Missing which form or schedule reports an item.

Filing status flow

Ask: was the taxpayer married on the last day of the year? Did a dependent child live with them for more than half the year? Then choose among single, head of household, married filing jointly or separately, or qualifying surviving spouse.

Credits: a quick method

For each credit, list who qualifies, the limit and what reduces it.

Exam facts at a glance

Enrolled Agent (EA) (US Enrolled Agent), overseen by IRS · Special Enrollment Examination. 3: Exam parts (SEE). 3.5 hrs: Per part: 100 MCQs. 105: Passing score (40–130 scale). 2 yrs: To pass all three parts.

Part 1, Individuals: Individual tax returns, income, deductions and credits. Main topics: Preliminary work and taxpayer data, Income and assets, Deductions and credits, Taxation and advice, Specialised returns.

Part 2, Businesses: Business entities, financial information and business returns. Main topics: Business entities, Business financial information, Business assets and depreciation, Specialised returns and taxpayers.

Part 3, Representation, Practices and Procedures: Practising before the IRS, ethics and procedures. Main topics: Practices and procedures, Representation before the IRS, Specific types of representation, Completion of the filing process.

The path from eligibility to certification

Enrolled Agent (EA): 1. Get a PTIN. Obtain a Preparer Tax Identification Number from the IRS. 2. Register for the SEE. Schedule through the Prometric system. 3. Book at Prometric. Take each part at a Prometric test centre, including international locations. 4. Pass all three parts. Within the two-year window. 5. Apply for enrolment. Submit Form 23 and clear the suitability check.

Who it suits: Commerce graduates and accounting professionals; US tax outsourcing and KPO professionals; CAs and CMAs adding US tax authority; Freelancers who want to serve US clients. Careers it opens: US tax preparation and advisory; IRS representation; US tax outsourcing and GCC tax teams; Independent practice for US clients.

Key terms explained

SEE: The Special Enrollment Examination: three parts (Individuals, Businesses, Representation) that qualify candidates for the Enrolled Agent credential. Each part has 100 multiple-choice questions.

Study plan: A schedule that maps topics and practice to your exam date and weekly hours, ideally adjusting when you fall behind.

Filing status: The category a taxpayer files under: single, married filing jointly, married filing separately, head of household or qualifying surviving spouse. It affects tax rates and eligibility for credits.

Head of household: A filing status for unmarried taxpayers who pay more than half the cost of keeping up a home for a qualifying person.

More questions candidates ask

Which should I pick: CPA, CMA or EA? CPA suits audit, reporting and global accounting careers. CMA suits management accounting, FP&A and finance leadership. EA suits US tax and IRS representation, and is the quickest to complete. Our counsellors will map one to your background and goals for free.

Can I take these exams from outside the US? Yes. The CPA, CMA and EA exams are available at Prometric test centres in many countries, including India, the Middle East and Asia-Pacific. Eligibility and registration run through the relevant body: a US state board for CPA, IMA for CMA and the IRS for EA.

Do I need a commerce degree? It depends on the exam. CPA requires a degree plus accounting and business credit hours, which vary by state. CMA requires a bachelor’s degree plus experience. EA has no degree requirement. Book a free eligibility check and we will tell you exactly where you stand.

What are the passing scores? CPA: 75 on a 0–99 scale. CMA: 360 on a 0–500 scale. EA: 105 on a 40–130 scale. All are scaled scores, not percentages.

How HiPrep can help

HiPrep is an exam-prep provider for the CPA (US), CMA (US) and Enrolled Agent exams. Every answer is built step by step, cell by cell, so you see how a result is reached and not only what it is. Explanations are available in English, Hindi, Tamil, Telugu and Kannada, and a mentor is behind the platform for doubts.

You get a Prometric-style simulator with tutor and exam modes, full-length mock exams with a scaled-score estimate and topic breakdown, layered books, one-page revision notes built from your mistakes, flashcards, an AI tutor that hints before it tells, and a study plan that adapts to your exam date and weekly hours.

Start with the free diagnostic: 45 minutes and a topic-by-topic report that shows where you stand before you spend anything.

Frequently asked questions

Is Part 1 the best first part?

Many candidates start with Part 1 because it builds a base for Parts 2 and 3.

How many practice questions should I do?

A few hundred to a thousand, reviewing every explanation.

Sources and official references

About the author

Haresh Ratnagrahi, Founder, HiPrep (CPA, FCA, CMA (US), CISA, CRISC). Haresh has spent 30+ years in corporate finance, M&A and teaching, including as a professor at Sydenham College of Commerce and as founder of the Finance & Accounts Learning Academy at EXL, where he trained more than 6,000 employees. He founded HiPrep to give CPA, CMA and EA candidates clear teaching, a real exam simulator and mentoring.

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