Enrolled Agent Study Guide

Prepare for the IRS Enrolled Agent credential — all three parts of the Special Enrollment Examination (SEE) — with a focused study companion built for the current testing window. EA Exam Study Guide organizes everything into six sections that follow the official exam specifications part by part, so you drill the rules an exam question actually hangs on instead of wandering a topic list. BUILT FOR THE CURRENT EXAM Written for the July 2026 – February 2027 testing window: tax law as amended through December 31, 2025, including the 2025 law changes the exam now tests — the new senior deduction, the tips and overtime deductions, the higher SALT cap, current retirement limits, and the restored 100% bonus depreciation. Exam logistics reflect the new PSI testing experience, scoring scale, and carryover rules. FIVE WAYS TO STUDY • 160+ flashcards — tap to flip, tagged by exam section • 120+ multiple-choice questions with worked explanations • 90+ true/false drills built from real tax-preparer misconceptions • Term-matching game — pair the key terms, in quick rounds of five • Searchable reference: a 110+ term tax glossary plus 40+ key rules, formulas, penalty rates, and figures SIX EXAM SECTIONS, ALL THREE PARTS 1. Part 1: Preliminary Work & Income — filing requirements and status, dependents, income and assets, retirement income, capital gains and basis, adjustments 2. Part 1: Deductions, Credits & Taxation — itemized deductions, QBI, the major credits, AMT, self-employment tax, advising individuals, estate and gift returns 3. Part 2: Business Entities — sole proprietorships, partnerships, C corporations, S corporations, formation, basis, elections 4. Part 2: Business Tax Preparation — business income and deductions, depreciation and Section 179, employment taxes, trusts, exempt organizations, farmers, rentals 5. Part 3: Practices & Procedures — Circular 230 duties, sanctions, preparer penalties, e-file rules, continuing education and renewal 6. Part 3: Representation before the IRS — powers of attorney, collections, installment agreements and offers in compromise, audits, appeals BUILT FOR HOW YOU ACTUALLY STUDY • Every practice item explains WHY the answer is right — the explanation is the lesson • Works completely offline, in line at court or between clients • Clean, fast, distraction-free — no ads, ever • Track nothing, sign into nothing: no account required FREE TO START The free version includes a preview of every study mode. One purchase — weekly, monthly, annual, or lifetime — unlocks the complete library. All four options unlock identical content. WHO IT'S FOR Tax preparers pursuing unlimited representation rights, bookkeepers and accountants adding a federal credential, tax-office staff studying part by part, and career-changers entering tax practice. All study content in this app is original and written for this app. It is an independent study resource — not affiliated with, endorsed by, or sponsored by the Internal Revenue Service, the U.S. Department of the Treasury, or PSI Services, and it does not include actual exam questions. This app provides exam preparation, not tax advice. Exam requirements, fees, and tax figures are set by the IRS and its testing vendor and can change — always confirm current details in the official candidate information bulletin. OFFICIAL SOURCES • IRS — Enrolled Agents: https://www.irs.gov/tax-professionals/enrolled-agents • IRS — Become an Enrolled Agent (Special Enrollment Examination): https://www.irs.gov/tax-professionals/enrolled-agents/become-an-enrolled-agent • IRS — Treasury Circular No. 230: https://www.irs.gov/pub/irs-pdf/pcir230.pdf This is not a government app: it is not affiliated with, endorsed by, or operated by any government agency or licensing board, and it does not provide licensing, registration, or any other official government service.