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Part 1 guide
Part 1: Individuals
EA Exam Part 1 tests federal taxation of individuals across six PSI content domains: preliminary work and taxpayer data, income and assets, deductions and credits, taxation, advising the individual taxpayer, and specialized returns. Each form has 100 multiple-choice questions, 85 of them scored, in 3.5 hours of testing time.
EA Exam Part 2 tests business entities and returns, including sole proprietorships, partnerships, corporations, S corporations, estates, trusts, tax-exempt organizations, and specialized returns.
EA Exam Part 3 tests practice before the IRS, including representation, Circular 230, authorizations, preparer duties, examinations, appeals, collections, and penalties.
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$299
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All three
All three
One
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10,000+ across all three parts
10,000+ across all three parts
That part only
Timed practice exams
Yes
Yes
That part only
Digital study guide
All three parts
All three parts
That part only
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Yes
That part only
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Until you pass
12 months
12 months
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Eligible
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If your exam date moves past 12 months
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Complete + Unlimited includes access until you pass. Standard plans include 12 months of access from activation; Unlimited Until Pass can be added for $149 at checkout or for $149 later (plus any applicable tax). Existing customers keep their documented purchase rights.
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